ACCA考试《专业会计师P1》复习详解3.pdfVIP

ACCA 考试《专业会计师 P1 》复习详解 3 本文由高顿 ACCA 整理发布，转载请注明出处 Non-executive Directors Role Purpose （1） Strategy Role. Non-executive directors should contribute tostrategy success, challenging strategy, and offering advice on direction. （2 ） Scrutiny Role. Non-executive directors should scrutinize theperformance of executive management. They should represent the shareholders ’ interests to ensure agency issues don ’ t arise to reduce shareholder value. （3 ）Risk Role. Non-e