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Additional info for ACCA P7 Advanced Audit and Assurance
Other advantages that are claimed to arise from the existence of an audit committee include: It will lead to increased confidence in the credibility and objectivity of financial reports. (b) By specialising in the problems of financial reporting and thus, to some extent, fulfilling the directors' responsibility in this area, it will allow the executive directors to devote their attention to management. (c) In cases where the interests of the company, the executive directors and the employees conflict, the audit committee might provide an impartial body for the auditors to consult.
Co m The FRC issued its Guidance on Audit Committees in September 2012, which aims to help companies to implement the requirements of the UK Corporate Governance Code. The particular arrangements for an audit committee should be tailored to the circumstances of the company. Audit committees need to be proportionate to the size, complexity and risk profile of the company. 1 Establishment of the audit committee As noted above, there should be three independent non-executive directors on the committee, two in the case of smaller companies.
Co m International regulatory environments for audit and assurance services A1 3 Internal control effectiveness A1 4 Money laundering A2 A3 tud 5 Laws and regulations as Introduction cc This chapter covers a wide range of regulations that affect the work of audit and assurance professionals. You need to be aware of the international nature of the audit and assurance market and the main issues driving the development of regulatory frameworks. ea The detailed requirements relating to money laundering are then discussed.