audit committee

audit committee的音标为["ɔːdɪt, "kəʊmɪtɪ]，基本翻译为“审计委员会”，速记技巧为注意区分字母u和字母i。

Audit Committee的英文词源可以追溯到拉丁语audire（意为“听”）和-tudium（名词后缀），表示“听取报告”。该委员会最初设立的目的是对公司的财务状况进行审计，确保财务信息的准确性和完整性。

变化形式：

过去式：audited

过去分词：audited

现在分词：auditing

相关单词：

Audit Bureau of Circulations（ABC）：发行审计局，负责出版物发行量的审计工作。

Audit Trail：审计追踪，用于记录系统或程序中发生的事件。

Internal Audit：内部审计，与外部审计相对应，是企业或组织内部的一种自我监控活动。

External Audit：外部审计，由独立的审计机构对组织或公司的财务状况进行审查和评估。

Audit Committee Chair：审计委员会主席，负责领导审计委员会的工作。

Independent Auditor：独立审计师，指受雇于组织，对组织的财务状况进行审计的专业人士。

Audit Committee：审计委员会，在董事会下设的专门委员会，负责监督和审查公司的财务状况。

Compliance Audit：合规性审计，用于评估公司遵守相关法规和政策的情况。

Financial Audit：财务审计，对公司的财务报告和账目进行审查，以确保其准确性和完整性。

Audit Committee常用短语：

1. audit committee composition

2. audit committee effectiveness

3. audit committee independence

4. audit committee responsibilities

5. audit committee members

6. audit committee charter

7. audit committee report

双语句子：

1. 审计委员会成员应具备财务、法律和商业方面的知识。

The members of the audit committee should possess knowledge of finance, law, and business.

2. 审计委员会应该独立于管理层，不受任何形式的干扰。

The audit committee should be independent of management and not be subject to any form of interference.

英文小作文：

标题：Audit Committee"s Role in Corporate Governance

Audit Committees play a crucial role in corporate governance, ensuring the accuracy and transparency of financial reporting, as well as the effectiveness of internal controls. They are responsible for overseeing the auditing process, evaluating the quality of financial statements, and recommending any necessary corrective measures to management.

In addition to their responsibilities related to financial reporting and internal controls, audit committees are also tasked with monitoring risk management, corporate governance, and compliance issues. They play a key role in ensuring that the company"s policies and procedures are in line with relevant laws, regulations, and industry standards.

Moreover, audit committees serve as a check and balance on management, providing an independent perspective that can help to avoid potential conflicts of interest and ensure that the company"s interests are being properly considered. By doing so, audit committees play a vital role in maintaining transparency, accountability, and overall corporate governance effectiveness.