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1.The registered public accounting firm shall report directly to the audit committee.
备案登记的注册会计师事务所应当直接向审计委员会报告。收藏指正
2.Therefore, American Stock Exchange Council( the SEC predecessor) started to suggest the establishment of audit committee.
为此，美国证券交易理事会(Stock Exchange Council，SEC的前身)开始建议设立审计委员会。收藏指正
3.Additionally, the Audit Committee will consider incentives and pressures on management which could lead to the perpetration of fraud.
此外，审计委员会还将考虑管理层是否存在可能发生欺诈行为的动机和压力。收藏指正
4.Dr. Neal is also a director of our new company, where he serves as chair of the audit committee.
尼尔博士也是我们新公司的主管，就任审计委员会。收藏指正
5.Audit committee evolves with the stages of the origination, development, deepening and the state of the art after the enactment of the Sarbanes-Oxley Act of 2002. Finally, the author studies the functions, effectiveness and the legal responsibilities of audit committee in the chapter.
审计委员会的演进包括起源、发展阶段、深化阶段、当前美国萨班斯——奥克斯利法案后的最新进展。 本章还研究了审计委员会的职能、效率与法律责任等问题。收藏指正
6.Cobb,L.G.,An Investigation into the Effect of Selected Audit Committee Characteristics on Fraudulent Financial ReportingC.Doctoral Dissertation.University of South Florida,1993.
我们采用南开大学公司治理研究中心设置的中国上市公司治理指数中的关联交易指数表示关联交易质量.收藏指正
7.Huron found that 34 percent of audit committee financial experts appeared to lack either an accounting or finance background in 2006.
审计委员会成员中，金融专家与财会人员的比例，在2006年为不到3：1，而2002年为5：1。收藏指正
8.We shall review in greater detail the legal position of non-executive directors and independent directors, when the issues relating to an Audit Committee are examined.
讨论到和审计委员会有关的课题时，我们将对非执行董事和独立董事的法律职责，做更深入的探讨。收藏指正
9.An 'independent director' is a director who should be in a position to exercise in-dependent judgment in carrying out the functions of the Audit Committee of a listed company.
“独立董事”是一个能够在执行审计委员会的功能时，做出独立判断的上市公司董事。收藏指正
10.An audit committee, in its capacity as a committee of the board of directors, shall be directly responsible for the appointment, compensation, and oversight of the work of any registered public accounting firm employed by that issuer (including resolution of disagreements between management and the auditor regarding financial reporting) for the purpose of preparing or issuing an audit report or related work.
审计委员会因其是由董事会成员组成的委员会，应当直接负责为上市公司指定、偿付和监督备案登记的注册会计师事务所的编制、发布审计报告和其他相关工作。收藏指正
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