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Audit committee
ACCA 考試 Audit committee
Audit committee是F8考試的一個重點，本篇文章總結了audit committee的相關知識點。
The objectives of the audit committee
• Increasing public confidence in the credibility and objectivity of published financial information;
• Assisting directors in meeting their responsibilities in respect of financial reporting.
The function of the audit committee
• Monitoring the integrity of financial statements;
• Reviewing the company’s internal financial controls;
• Monitoring and reviewing the effectiveness of the internal audit function;
• Making recommendations in relation to the appointment and removal of the external auditor and their remuneration;
• Reviewing and monitoring the external auditor’s independence and objectivity and the effectiveness of the audit process;
• Developing and implementing policy on the engagement of the external auditor to supply non-audit services.
Advantages
In addition to meeting the objectives stated above, audit committee has the following advantages.
• It may improve the quality of management accounting, as it is well placed to criticize internal functions.
• It should lead to better communication between the directors, external auditors and management.
Disadvantages
Audit committee may lead to:
• fear that their purpose is to catch management out;
• non-executive directors being over-burdened with detail;
• a ‘two-tier’ board of directors;
• additional cost in terms, at least, of time involved.
【我要糾錯】 責任編輯：Sarah
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