Audit committees（審計(jì)委員會(huì)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)

來(lái)源：東奧會(huì)計(jì)在線責(zé)編：楊柳2020-12-10 15:30:22

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(guò)。今天東奧小編為大家準(zhǔn)備了AA科目的知識(shí)點(diǎn)，快來(lái)學(xué)習(xí)一下吧。

審計(jì)委員會(huì)_2020年ACCA考試AA知識(shí)點(diǎn)

【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)

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(lái)學(xué)習(xí)知識(shí)點(diǎn)吧。東奧小編預(yù)祝大家順利通過(guò)ACCA考試。

注：以上內(nèi)容來(lái)自Joyce老師基礎(chǔ)精講班第7講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

贊
+1 打印

上一篇： ? COSO COSO（內(nèi)部控制）是什么_2020年ACCA考試AA知識(shí)點(diǎn)

下一篇： Board of Directors（董事會(huì)）是什么_2020年ACCA考試AA知識(shí)點(diǎn)