公司治理前沿动态及国际趋势.pptVIP

HK [click] Management have to provide such explanation and information to the board as will enable the board to make an informed assessment of the financial and other information put before the board for approval. [click] Director have to acknowledge in the Corporate Governance Report their responsibility for preparing the accounts, and there should be a statement by the auditor about their reporting responsibilities in the auditor report on the financial statements. [click] Unless it is inappropriate to assume that the company will continue in business, the directors should prepare the a