ACCA課程的學(xué)習(xí)是幫助學(xué)員更好掌握財(cái)會(huì)知識(shí)的關(guān)鍵，學(xué)員對(duì)財(cái)會(huì)知識(shí)的掌握決定了考試中的分?jǐn)?shù)。那么，ACCA AA知識(shí)點(diǎn)Benefits of audit committee需要掌握的有哪些？

ACCA AA考試對(duì)學(xué)員來說要掌握的內(nèi)容有很多，尤其是對(duì)Benefits of audit committee的學(xué)習(xí)。掌握Benefits of audit committee的內(nèi)容學(xué)員可以從以下7點(diǎn)去學(xué)習(xí)：

1. Bluebird does not currently have any non-executive directors, hence once appointed, they will bring considerable external experience to the board as well as challenging the decisions of executive directors and contributing to independent judgements.

2. The finance director will benefit in that he will be able to raise concerns and discuss accounting issues with the audit committee.

3. It will help to improve the quality of the financial reporting of Bluebird； whilst the company already has a finance director, the audit committee will assist by reviewing the financial statements

4. The establishment of an audit committee can help to improve the internal control environment of the company. The audit committee is able to devote more time and attention to areas such as internal controls.

5. If Bluebird has an internal audit (IA) department, then establishing an audit committee will also improve the independence of IA.

6. The audit committee can also provide advice on risk management to the executive directors. They can create a climate of discipline and control and reduce the opportunity for fraud, and increase public confidence in the credibility and objectivity of the financial statements.

7. The audit committee will assume responsibility for appointing and liaising with the external audit firm,thus ensuring the independence of the external auditor especially in cases of dispute with management.

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。