Audit committee是F8考試的一個重點，本篇文章總結(jié)了audit committee的相關(guān)知識點。
 
　　The objectives of the audit committee
　　Increasing public confidence in the credibility and objectivity of published financial information;
　　Assisting directors in meeting their responsibilities in respect of financial reporting.
 
　　The function of the audit committee
　　Monitoring the integrity of financial statements;
　　Reviewing the company’s internal financial controls;
　　Monitoring and reviewing the effectiveness of the internal audit function;
　　Making recommendations in relation to the appointment and removal of the external auditor and their remuneration;
　　Reviewing and monitoring the external auditor’s independence and objectivity and the effectiveness of the audit process;
　　Developing and implementing policy on the engagement of the external auditor to supply non-audit services.
 
　　Advantages
　　In addition to meeting the objectives stated above, audit committee has the following advantages.
　　It may improve the quality of management accounting, as it is well placed to criticize internal functions.
　　It should lead to better communication between the directors, external auditors and management.
 
　　Disadvantages
　　Audit committee may lead to:
　　fear that their purpose is to catch management out;
　　non-executive directors being over-burdened with detail;
　　a‘two-tier’board of directors;
　　additional cost in terms, at least, of time involved.

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