ACCA AA知识点Benefits of audit committee需要掌握的有哪些？

ACCA课程的学习是帮助学员更好掌握财会知识的关键，学员对财会知识的掌握决定了考试中的分数。那么，ACCA AA知识点Benefits of audit committee需要掌握的有哪些？

ACCA AA考试对学员来说要掌握的内容有很多，尤其是对Benefits of audit committee的学习。掌握Benefits of audit committee的内容学员可以从以下7点去学习：

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知识点的学习是帮助学员更好掌握ACCA的基本知识点，如果学员还有更多想要学习的内容，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。