Board of Directors(董事會)是什么_2022年ACCA考試AA知識點
如果你覺得現(xiàn)在走的辛苦,那就證明你在走上坡路,。acca考試科目共有15門,,涉及內容相對較廣,考試難度大,??忌胍M快通過acca考試,需要多做習題,,掌握基礎知識點,。今天為大家整理了關于Board of Directors(董事會)的知識點,一起來看看吧,。
【內容導航】
Board of Directors(董事會)
【知識點】
Board of Directors(董事會)是什么
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.
不要因為眼前的困境就悲觀失望,,很多的人就是在陷入困境之后創(chuàng)造出了奇跡。以上就是東奧小編為大家整理的ACCA考試相關知識點了,,最后預祝大家順利上岸,。
注:以上內容來自李亞婷老師基礎精講班第7講
(本文為東奧會計在線原創(chuàng)文章,僅供考生學習使用,,禁止任何形式的轉載)