Audit committees（審計(jì)委員會(huì)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)
備考2021年ACCA考試，請(qǐng)大家一直堅(jiān)守下去，努力前行，爭(zhēng)取一次順利通過。今天東奧小編為大家準(zhǔn)備了AA科目的知識(shí)點(diǎn)，快來學(xué)習(xí)一下吧。
【內(nèi)容導(dǎo)航】
Audit committees 審計(jì)委員會(huì)
【知識(shí)點(diǎn)】
Audit committees 審計(jì)委員會(huì)
Audit committees 審計(jì)委員會(huì)
An audit committee is a sub-committee of the board of directors who can help the company maintain objectivity regarding financial reporting and the audit of FS.
The board should establish an audit committee of at least 3, or in the case of smaller companies, 2 members, who should all be independent non-executive directors.
At least one member of the audit committee should have recent and relevant financial experience with an appropriate professional accountancy qualification.
考生要充分利用好ACCA考試知識(shí)點(diǎn)，快來學(xué)習(xí)知識(shí)點(diǎn)吧。東奧小編預(yù)祝大家順利通過ACCA考試。
注：以上內(nèi)容來自Joyce老師基礎(chǔ)精講班第7講
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