审计委员会报告

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。

The registered public accounting firm shall report directly to the audit committee .

如发现任何违法、违反本规范或其它不道德行为，全体员工均有义务立即向其上级主管或董事会审计委员会报告。

All employees are obligated to immediately report observed violations of the code and illegal or unethical behavior to supervisors or the company 's Audit Committee of the board of directors .

委员会的教育训练与资源：有关审计委员会的研究报告及文献均指出，委员会应具备足够的资源及权威，以完成或委请外界专家协助完成其职责。

Committee 's resources and training : All the audit committee literatures points out that the committee should be geared with proper resources and power in order to complete its duties .

在新的公司治理结构中，审计委员会委托注册会计师对上市公司进行审计，注册会计师向审计委员会提交报告；民间审计的主要目标是确定财务报表的公允性；

In the new corporate governance structure , audit committee leaves CPA to audit the listed company , CPA refers auditing report to audit committee , the main object of independent auditing is ensuring the fair of financial report ;

考察审计委员会的角色与治理绩效，主要着眼于以下几方面：审计委员会特征与财务报告质量、审计委员会与内部审计、审计委员会与外部审计。

Examine the role of the Audit Committee and governance performance , mainly focus on the following areas : the Audit Committee Characteristics and quality of financial reporting , the Audit Committee and Internal Audit , the Audit Committee and external audit .