距离ACCA考试还有2个多月的时间，各位小伙伴备考的如何了啊，今日帮考网为大家分享“备考资料：2020年ACCA考试审计与认证业务知识点(3)”的相关知识点，一起过来复习巩固一下吧。

【知识点】Role and responsibilities of audit committee 审计委员会的角色和责任

Role and responsibilities of audit committee

Ø To monitor the integrity of the FS of the company and any formal announcements relating to the company\'s financial performance, reviewing significant financial reporting issues and judgements contained in them.

Ø To review the company\'s internal financial controls and, unless expressly addressed by a separate board risk committee composed of independent directors, or by the board itself, the company\'s control and risk management systems.

Ø To monitor and review the effectiveness of the company\'s internal audit function.

Ø To make recommendations to the board in relation to the appointment, reappointment and removal of the external auditor and to approve the remuneration and terms of engagement of the external auditors.

Ø Reviewing arrangements for confidential reporting by employees and investigation of possible improprieties.

Ø To review and monitor the external auditor‘s independence, objectivity and the effectiveness of the audit process.

Ø To develop and implement policy on the engagement of the external auditor to supply non-audit services.

Ø To report to the board, identifying any matters in respect of non-audit services which it considers that action or improvement is needed and making recommendations as to the steps to be taken.

Ø To report to the board on how AC has discharged its responsibilities overall.

【知识点】Importance of internal control and risk management 内部控制和风险管理的重要性

Importance of internal control and risk management

Ø Safeguarding the company\'s assets.

Ø Helping to prevent and detect fraud.

Ø Safeguarding the shareholders\' investment.

Ø Helping the business to run efficiently and reduce identified risks.

Ø Ensuring the reliability of reporting.

Ø Ensuring compliance with relevant law.

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