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Devin · 2024年02月28日

A和C的区别

  1. ESG
  2. Governance factors

NO.PZ2022120701000044

问题如下：

In the evolution of corporate governance frameworks, which practice developed most recently?

选项：

A.Establishment of auditor oversight regulatory bodies B.Decreasing prominence of combined CEO/chair roles C.Establishment of, and regularly scheduled meetings of, audit committees

解释：

Auditor oversight bodies are a relatively recent development, first established in the USA under the 2002 Sarbanes-Oxley Act The emphasis on audit committees and the separation of the chair and CEO roles started in 1991 through the work of the Cadbury Committee in the UK

A和C的区别，可否理解为，一个是审计监督机构，是政府机构，一个是审计委员会，是公司内部的机构

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王岑 · 2024年02月29日

嗨，从没放弃的小努力你好：



您的理解是正确的。选项A和C确实区分了审计监督机构和审计委员会。审计监督机构是政府或行业设立的监管机构，负责监督审计公司和注册会计师的工作，以保证财务报告的准确性和审计工作的质量。例如，在美国，根据2002年的萨班斯-奥克斯利法案（Sarbanes-Oxley Act），建立了公众公司会计监督委员会（PCAOB）作为审计监督机构。

相比之下，选项C中的审计委员会是公司内部的组织，它由董事会成员组成，负责监督公司的内部和外部审计流程，确保财务报告的完整性和透明度。

因此，从时间线上看，审计监督机构的设立（如PCAOB）是相对较新的发展，发生在21世纪初；而审计委员会的设立及其定期会议的举行则起源于较早的时期，如1991年的Cadbury委员会报告。

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努力的时光都是限量版，加油！

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