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来源：百度知道 编辑：UC知道 时间：2024/05/27 20:09:31
TABLE 1
Implications of Research Findings for Auditors, Audit Committees, and Boards
1. Audit committees that:
（a） are smaller in size （3–4 members）
（b） have the requisite
power and authority （independent “in substance,” not just in form）
（c） are staffed with members who possess both financial expertise as well as industry knowledge are more likely to provide effective monitoring of the financial reporting process.
2. Auditors and audit committees should be especially vigilant when there is a heightened threat of failure to meet or beat significant earnings targets, such as financial analysts’
expectations, and under such conditions, they should engage in focused communications to ensure that financial reporting quality is not compromised.
3. Auditors should discuss the implications of a weak tone at the top with the audit committee, and both the auditors and the audit committee should conduct frank and open communication to ensure that a
Implications of Research Findings for Auditors, Audit Committees, and Boards
1. Audit committees that:
（a） are smaller in size （3–4 members）
（b） have the requisite
power and authority （independent “in substance,” not just in form）
（c） are staffed with members who possess both financial expertise as well as industry knowledge are more likely to provide effective monitoring of the financial reporting process.
2. Auditors and audit committees should be especially vigilant when there is a heightened threat of failure to meet or beat significant earnings targets, such as financial analysts’
expectations, and under such conditions, they should engage in focused communications to ensure that financial reporting quality is not compromised.
3. Auditors should discuss the implications of a weak tone at the top with the audit committee, and both the auditors and the audit committee should conduct frank and open communication to ensure that a
表格1
审计员，查帐委员会和董事的调查发现如下：
1. 规模小到3至4人的查帐委员会具有实权和能力（实质上独立而并非形式上），该委员会其下成员拥有财务专业知识及产业知识的将更有可能做到有效的财务汇报过程的监管工作。
2. 在实现或撤消重要所得收入目标受到严重威胁时，如财务分析师所作出的预测难以实现时，计员和查帐委员会要尤其地警惕起来，并且这种情况下他们应该集中讨论商榷保证财务汇报质量不得妥协。
3. 计员应该与查帐委员会竭力探讨弱小问题，双方都应该开诚布公地进行交流确保紧要的弱小问题不向财务汇报程序妥协。
4. 计员和查帐委员会应该就MD&A的质量和内容及其他管理败露的事情主动参与讨论，并确保它们和财务决算里面陈述的一样。
5. 查帐委员会在裁员时，计员不应有抵触情绪，而应该与委员会进行无障碍的沟通，以此来提高委员会办事效率。
6. 内部计员在法人管理结构当中起者重要作用。查帐委员会应确保在委员会、内部计员和外部计员之间有一个高效的沟通与协作，从而保证整个审计工作的效率和效能。
7. 计员应将查帐委员会的评估交与董事以确保查帐委员会获得必要的来源和董事的支持从而保证在公司法人管理结构中的有效性。