auditing committee 中文意思是什麼
auditing committee
解釋
財務審核委員會-
Each audit committee shall establish procedures to : ( 1 ) receive, retain, and treat complaints ; ( 2 ) handle whistleblower information regarding questionable accounting or auditing matters
每個審計委員會成員均應建立下列程序，來： （ 1 ）接待、獲取和處理投訴； （ 2 ）處理揭發者提供的有關有疑問的會計與審計事務的信息。 -
5. a former partner of the company s existing auditing firm shall be prohibited from acting as a member of the audit committee for a period of one year commencing on the date of his ceasing a to be a partner of the firm, or b to have any financial interest in the firm, whichever is the later
5 .本公司現任核數師行的前合人于終止a擔任該行合人，或b擁有該行任何財政利益當日以較後者為準起計一年內，不得出任審核委員會成員。 -
The operation mechanism of audit committee system in the internal auditing of modern enterprises
審計委員會制度在現代企業內部審計中的作用機制 -
Kalbers, l., fogarty, t. audit committee effectiveness : an empirical investigation of the contribution of power. auditing, a journal of practice and theory, 1993, 12 ( 1 ) : 24 - 49
由於我們無法獲得詳細的審計委員會成員的任職時間，這里我們採用獨立董事的任職時間代替審計委員會成員的任職時間 -
The financial committee should prepare a written financial / auditing report to present to the departmental committee during the first departmental meeting held that semester
本會應于每學期開學后第一次系務會議中提出有關本系經費收支、保管及運用之稽核報告。 -
The audit committee shall receive, retain, investigate and act on complaints and concerns of employees and other third parties regarding questionable accounting, internal accounting controls and auditing matters as well as serious violations of the company code of ethical conduct, violations of the company policies, fraud or other serious misconduct and legal activities
審計委員會負責接受、保存、調查和處理內部員工和第三方就公司財務會計和審計、違反公司職業道德和行為規范、違反公司規章制度、欺詐或其它違法違規行為進行的舉報。 -
International auditing practices committee
國際審計實務委員會 -
The purpose of the bill was to establish a frc to investigate irregularities committed by auditors or reporting accountants of listed entities in auditing accounts and in preparing financial reports for prospectuses or other listing documents, and to enquire into non - compliance with legal, accounting or regulatory requirements in the financial reports of such entities ; to establish an audit investigation board and a financial reporting review committee to carry out such investigations and enquiries respectively
條例草案旨在： i設立財務匯報局，以調查上市實體的核數師或匯報會計師就帳目審計和就為招股章程或其他上市文件擬備的財務報告而作出的不當行為，以及查訊該等實體的財務報告沒有遵從法律規定會計方面的規定或規管性規定的事件ii設立審計調查委員會及財務匯報檢討委員會，分別負責進行該等調查及查訊。 -
Beyond these prohibitions, a registered public accounting firm may engage in any non - auditing service ( including tax services ) for an audit client only if the such service is approved in advance by the client ' s audit committee
除上述事項之外，備案登記的注冊會計師事務所只有在事先徵得審計客戶的審計委員會同意方可進行非審計業務（包括稅務服務） 。
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