题目
Which of the following statements regarding the role of the firm’s audit committee is most accurate?
选项
A.The audit committee is meant to work dependently with management.
B.The audit committee may consist of some members of the management team.
C.The audit committee is only responsible for the accuracy of the financial statements.
D.At least one member of the audit committee must possess sufficient financial knowledge.
答案
B
解析
The audit committee consists primarily of non-management members but there may be some management members. (e.g., chief financial officer).审计委员会所有的成员都必须掌握相关的金融财务知识，A错误。审计委员会可以包含一些管理层的成员，但要保持相对的独立性，B正确，D错误。审计委员会负责审计各项报告是否准确，是否符合规章制度并且监管相关的财务报告、合规内控以及风险管理的系统，C选项太过片面因此错误。