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咩咩咩 · 2018年08月07日

这道题Audit committee 到底包不包括management members 答案没太看懂

B选项答案说的到底是应该有还是没有呢?审计委员会不是董事会的一部分么?为啥还要包括management member 呢?
1 个答案

妙悟先生品职答疑助手 · 2018年08月07日

All members of the audit committee must possess sufficient financial knowledge in order to perform in their role. This requires an understanding of the relevant accounting rules (e.g., U.S. GAAP, IFRS), financial statements, and internal controls. As a collective, there should be a proper balance of independence, knowledge of the business, and ability to ask probing and relevant questions. The audit committee is largely meant to be independent of management but it should work with management and communicate frequently to ensure that any issues arising are addressed and resolved.

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