Board of Directors(董事會(huì))是什么_2023年ACCA考試AA知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2023-07-12 09:25:08

重要的不是發(fā)生了什么事，而是要做哪些事情來改善它。acca被稱為“國際財(cái)會(huì)界的通行證”，含金量比較高。在備考期間同學(xué)們需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天整理了AA科目Board of Directors(董事會(huì))相關(guān)知識(shí)點(diǎn)，正在備考的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Board of Directors-董事會(huì)

【知識(shí)點(diǎn)】

Board of Directors-董事會(huì)

Audit committee:

An audit committee is a sub-committee of the board of directors who can help the company maintains 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.

成功是戰(zhàn)勝艱難險(xiǎn)阻的奮斗結(jié)晶。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年9月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

注：以上內(nèi)容來自李亞婷老師基礎(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： Confidential(機(jī)密性)是什么_2023年ACCA考試AA知識(shí)點(diǎn)

下一篇： Regulation by the profession是什么_2023年ACCA考試AA知識(shí)點(diǎn)