| 单词 | Audit committee |
| 释义 | 審計委員會 1. A committee of directors appointed in a large company to assist the board of directors in checking arrangements made by the company’s full-time managers regarding the internal control of the company, the audit of the company’s account and the reports to members. The committee should be appointed from amongst the non-executive directors and a majority of the non-executive directors should be independent: Code of Best Practice (Listing Rules, app 14) para 14 which came into operation on 1 January 1999. The committee may have a minimum of two members: Code of Best Practice (Listing Rules, app 14) para 14. A listed company will be required to provide an explanation in its annual report should it choose not to establish an audit committee. As to guidance on establishing an audit committee: Hong Kong Society of Accountants, A Guide For The Formation Of An Audit Committee (December 1997). It is intended to increase the public confidence in the credibility and objectivity of financial statements and of the board of directors as a whole; and to create a climate of discipline and control in order to reduce the opportunity for fraud: Alec Tsui, ‘The Importance Of Corporate Governance and Audit Committee’ (Audit Committee Seminar, 17 December 1998). 2. An audit committee is established by the Airport Authority to consider such matters relating either to the financial affairs of the Authority or to audits generally under Airport Authority Ordinance (Cap 483) s 32(3) or a particular such audit, as the Committee considers necessary or desirable; or any matter (whether financial or otherwise) or a particular such audit) referred to it by the Authority for consideration; and such other functions (if any) as are delegated to it by the Airport Authority under s 9: Airport Authority Ordinance (Cap 483) s 31. See also Audit. 1. 於大型公司委任由董事組成的委員會，旨在協助董事局檢查由公司全職經理就公司內部控制、公司審計和彙報公司成員所作出的安排。應從非執行董事中委任委員會的成員，大多數非執行董事應是獨立的：《最佳應用守則》（《上市規則》附錄14）第14段（於1999年1月1日生效）。若上市公司選擇不設立審計委員會，則須在其年報中作出解釋。有關設立審計委員會的指引：香港會計師公會《審計委員會有效運作指引》（1997年12月）。設立審計委員會旨在讓公眾對財務報表及董事局之可信性及客觀性加強信心，並產生紀律及監督的風氣，滅少訛騙罪行發生的機會：Alec Tsui 於1998年2月17日審計委員會研討會發表演說，題目為《公司管治及審計委員會的重要性》。 2.機場管理局所成立的審計委員會，職能包括考慮與管理局的財政事務或根據《機場管理局條例》（第483章）第32(3)條進行的一般審計或某項審計有關而審計委員會認為是必需或適宜的事宜；考慮由管理局交予該委員會考慮的任何事宜（不論是財務或其他事宜）或某項審計；及由管理局根據第9條轉委予該委員會的其他職能（如有的話）：《機場管理局條例》（第483章）第31條。另見 Audit。 |
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