| 释义 |
audit committee audit committee In public companies, a committee of non-executive directors that is responsible for oversight of financial reporting, internal and external audit, compliance with regulatory codes, and risk management. The UK’s Corporate Governance Code recommends that all public companies establish audit committees to enhance accountability and public confidence. In the USA the role of such committees was strengthened by the Sarbanes–Oxley Act 2002, passed in the wake of the Enron scandal. See alsoremuneration committee. |