1979年美國註冊會計師協會的一個專門討論審計委員會制度的特殊委員會為

1979年美國註冊會計師協會的一個專門討論審計委員會制度的特殊委員會為了鼓勵上市公司組建審計委員會，提供了一個關於審計委員會職責的建議。認為審計委員會主要職責是監督和檢查公司財務報告的真實性和公允性，並與外部審計師進行協調。這份報告重點強調審計委員會協調外部和內部審計與監督內部控制的職責,其核心內容是建議審計委員會具有監督內部控制，檢查財務報告，評估和指導與公司有關的審計工作三個職能，它為當時美國上市公司設立審計委員會提供可操作性的指南。在這之後，陸續又由其他組織提出了有關審計委員會職責的報告。這些報告中關於審計委員會的職責基本上都以1979年美國註冊會計師協會的報告為基礎加以延伸, 例如1985年的瑞德威委員會報告、1987年美國反對虛假財務報告委員會的公開報告、1993年的公共監督委員會報告、1999年的藍帶委員會報告、 2002年的薩班斯奧克斯萊法案等等。

結果 (英文) 1:

1979 United States certified public accountant Association a Special Committee devoted to the Audit Committee of listed companies in order to encourage the formation of audit committees, and provide recommendations on the functions of the Audit Committee. Think the main duties of the Audit Committee is oversight and inspection of true and fair view of the company's financial report, and coordination with the external auditor. This report emphasized the Board coordinate external and internal control of the internal audit and oversight functions, and recommends that the Audit Committee has as its key content supervision and internal controls, reviewing financial reports, assessment and guidance to audit three functions associated with the company, it was United States listed company set up an Audit Committee to provide practical guidance. After that, have been proposed by other organizations report on the duties of the Audit Committee. In the reports on the Audit Committee's responsibilities are largely based in 1979 United States certified public accountant Association extended on the basis of the report, such as the 1985 ruidewei report of the Committee, 1987 United States against false financial reporting Committee's public report in 1993, the public oversight board report, the 1999 report of the Blue Ribbon Committee, 2002 Bill of sabansiaokesilai and others.

結果 (英文) 2:

In 1979 a special committee devoted to the audit committee system of AICPA To encourage listed companies to set up audit committee provides recommendations about the Audit Committee of. That the main responsibilities of the audit committee is truth and fairness supervise and inspect the company's financial reporting, and coordination with the external auditors. The report highlights the Audit Committee to coordinate external and internal audit and internal control oversight responsibilities, its core content is recommended that the Board has oversight of internal control, financial reporting inspection, evaluation and audit work of the three functions of the relevant guidance and the company, it is when the United States listed company have an audit committee to provide operational guidelines. After that, they have also filed a report on the Audit Committee by other organizations. The report on the responsibilities of the audit committee of basically to report the AICPA in 1979 to extend the basis, for example 瑞德威 Commission's report in 1985, the 1987 report of the US public Treadway Commission, 1993 Public Oversight Committee report, in 1999 the Blue Ribbon Commission report, in 2002 the Sarbanes-Oxley Act, and so on.

結果 (英文) 3:

A special committee of the American Institute of Certified Public Accountants in 1979 to encourage listing Corporation to form an audit committee, provides a proposal for the audit committee's duties. It is believed that the main responsibility of the audit committee is to monitor the authenticity and fairness of the financial reports and to coordinate with external auditors. The report highlights the responsibility of the audit committee to coordinate external and internal audit and internal control, and its core content is that the proposed audit committee has three functions, such as the supervision of internal control, financial reporting, evaluation and guidance of the company's audit work,It was a guide to the establishment of the audit committee of the listing Corporation in the United States at that time. After that, the report of the audit committee's responsibilities was put forward after another. These reports about the responsibilities of the audit committee are basically in 1979, the American Institute of certified public accountants report as the basis to be extended, such as the 1985 report of the board of the United States in 1987, Reed Granville of the Treadway Commission public report, 1993 public supervision committee report, 1999, 2002, the blue ribbon Committee report Sarbanes Oxley AUX etc..