《P1专业会计师》资料五.doc

《P1专业会计师》资料五 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 between external auditors, internal auditors and financial director andhelping external auditors to obtain the information. ? 　　（4） Reviewing internal audit through the following aspects: standards,scope, resources, work plan and reporting. ? 　　（5） Reviewing internal control through the following aspects: theadequacy of internal control system （focusing on control environment）， legalcompliance/ethnic/codes of conduct, risk of fraud, and company’s annualstatement on internal control. ? 　　（6） Reviewing risk management through the following aspects: confirmingthere is a formal risk management policy in place, confirming risk managementis updated to reflect current position and strategy, and reviewing thearrangements in order to ensure that responsibilities are aware by manager andstaff. ? 　　（7） Involving in implementing and reviewing one-off investigation. ? 　　Role Purpose of remunerationcommittee ? 　　（1） Consisting of independent non-executive directors. ? 　　（2） In charge of determining general remunerations policy on executivedirectors. ? 　　（3） Determining specific remuneration package for each director. ? 　　（4） Reporting to the shareholders about remuneration policy andpackages of individual directors. ? 　　Role Purpose of nominationcommittee ? 　　（1） Overseeing the process for board appointments and make recommendationsto the board. ? 　　（2） Reviewing regularly the structure, size and co