ACCA考试《专业计师P1》复习详解5.docVIP

ACCA考试《专业会计师P1》复习详解5 本文由高顿ACCA整理发布，转载请注明出处 　　Board committee? 　　Role Purpose of internal audit committee ? 　　（1） Consisting entirely of independent non-executive directors with atleast one has had relative accounting or financial experience. ? 　　（2） Reviewing financial statements and systems includingquarterly/interim/annual accounts, financial reporting and budgetary systems. ? 　　（3） Keeping liaison with external auditors, includingappointing/removing of the external auditors, considering the threats toexternal auditor independence, discussing the scope of external audit, acting asa forum be