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USCPA冲刺备考练习:BEC简答题解析

发布时间:2017-04-17 09:25 来源:高顿网校

小编导读:

  The chairman of the board of Hanover Corporation, Jack Vu, is in the process of evaluating the effectiveness of the board's audit committee.Prepare a memorandum explaining the nature and responsibilities of an effective audit committee.
 
  REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be evaluated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be evaluated for development, organization, and the appropriate expression of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
 
  To:Mr. Jack Vu, Chairman of the Board
 
  Hanover Corporation
 
  From:CPA Candidate
 
  解析:
 
  This memorandum is in response to your inquiry regarding the responsibilities of an effective audit committee.A competent and independent audit committee is critical to an effective system of corporate governance and internal control.The audit committee should have the responsibility to appoint and discharge the external auditors.In addition, the committee should determine the compensation of the external auditors and oversee their work. The audit committee should have direct access to both the external auditors and the internal auditors, and should approve the scope of their work.Finally, the audit committee should oversee the financial reporting and internal control systems of the company, including establishing procedures for the receipt and treatment of complaints about internal control, accounting or auditing matters.The Sarbanes-Oxley Act has requirements regarding the competence and independence of members of the audit committee to help ensure that they can discharge these responsibilities.
 
  If you have any additional questions regarding audit committees, please contact me.
 
  Keywords: effective, audit, committee, governance, control, financial reporting, external, internal, responsibility, compensation

 
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