ACCA考试是让学员学习并掌握财会知识的过程，ACCA考试的知识点较多，学员能够有足够的时间去备考。ACCA考试学员怎么备考去很关键。那么，ACCA考试audit committee怎么理解？
audit committee是ACCA考试其中一个知识点的学习，在学习该内容的时候，学员要知道哪些知识点是需要掌握的，哪些知识点是需要理解的。audit committee的内容主要可以从下面四点去学习：
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1、The objectives of the audit committee
Increasing public confidence in the credibility and objectivity of published financial information;
Assisting directors in meeting their responsibilities in respect of financial reporting.
2、The function of the audit committee
Monitoring the integrity of financial statements;
Reviewing the company’s internal financial controls;
Monitoring and reviewing the effectiveness of the internal audit function;
Making recommendations in relation to the appointment and removal of the external auditor and their remuneration;
Reviewing and monitoring the external auditor’s independence and objectivity and the effectiveness of the audit process;
Developing and implementing policy on the engagement of the external auditor to supply non-audit services.
3、Advantages
In addition to meeting the objectives stated above, audit committee has the following advantages.
It may improve the quality of management accounting, as it is well placed to criticize internal functions.
It should lead to better communication between the directors, external auditors and management.
4、Disadvantages
Audit committee may lead to:
fear that their purpose is to catch management out;
non-executive directors being over-burdened with detail;
a‘two-tier’board of directors;
additional cost in terms, at least, of time involved.
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）。
