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【知识点】The process of the development of IAASB Standards 国际审计与鉴证准则理事会标准的发展过程

The process of the development of IAASB Standards

Basic 5 steps in developing IAASB Standards:

1) Research and consultation

A project task force is established to develop a draft standard or practice statement.

2) Transparent debate

A proposed standard is discussed at a meeting, open to the public.

3) Exposure for public comment

Exposure drafts are put on the IAASB’s website and widely distributed for comment for a minimum of 120 days.

4) Consideration of comments

Any comments as a result of the exposure draft are considered at an open meeting of the IAASB, and it is revised, as necessary.

5) Affirmative approval

Approval is made by the affirmative vote of at least 2/3 of IAASB members.

【知识点】SIX basic OECD principles of corporate governance 经合组织公司治理的六项基本原则

SIX basic OECD principles of corporate governance

1. To promote transparency, fair markets and efficient allocation of resources.

2. To protect shareholders\' rights and ensure all shareholders are treated fairly.

3. To provide incentives relating to investment and to allow stock markets to function in a way that supports corporate governance.

4. To recognize the rights of stakeholders and to encourage active co-operation between corporations and stakeholders in creating wealth, jobs and the sustainability of enterprises.

5. To allow timely and accurate disclosure of material matters.

6. To ensure that companies are effectively guided and monitored.

These six principles serve as a reference point for countries to develop their own corporate governance codes.

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