ACCA三科联报 ×


来源:东奥会计在线责编:施美娇2020-01-21 16:47:11




Role and responsibilities of audit committee 审计委员会的角色和责任


Role and responsibilities of audit committee 审计委员会的角色和责任

Role and responsibilities of audit committee

Ø To monitor the integrity of the FS of the company and any formal announcements relating to the company's financial performance, reviewing significant financial reporting issues and judgements contained in them.

Ø To review the company's internal financial controls and, unless expressly addressed by a separate board risk committee composed of independent directors, or by the board itself, the company's control and risk management systems.

Ø To monitor and review the effectiveness of the company's internal audit function.

Ø To make recommendations to the board in relation to the appointment, reappointment and removal of the external auditor and to approve the remuneration and terms of engagement of the external auditors.

Ø Reviewing arrangements for confidential reporting by employees and investigation of possible improprieties.

Ø To review and monitor the external auditor‘s independence, objectivity and the effectiveness of the audit process.

Ø To develop and implement policy on the engagement of the external auditor to supply non-audit services.

Ø To report to the board, identifying any matters in respect of non-audit services which it considers that action or improvement is needed and making recommendations as to the steps to be taken.

Ø To report to the board on how AC has discharged its responsibilities overall.





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