The analyst will work with the internal controls manager in communicating findings and recommending actions to management and reporting all significant and / or material findings to the audit committee of the board of directors 分析师需协助内部控制经理，就有关决定和调研结果与管理层进行沟通，建议可采取的措施；并将任何重大或实质性的调查结果上报董事会审计委员会。
Investor groups , corporate representatives and the frc should develop good practices for shareholder engagement on auditor appointment and re - appointments and should consider the option of having a shareholder vote on audit committee reports 投资者、企业的法人代表以及英国财务报告理事会都应该在选择或更换审计事务所方面起到典范作用，应该允许股东对审计委员会的审计报告拥有表决权。
Each issuer shall provide for appropriate funding , as determined by its audit committee , for payment of compensation to : ( 1 ) the registered public company accounting firm for audit reports ; and ( 2 ) any independent counsel or advisor retained by the audit committee 每一个上市公司要提供由审计委员会确定的资金支持，用以偿付： （ 1 ）编制审计报告的备案登记的注册会计师事务所；和（ 2 ）审计委员会聘请的独立律师或顾问。
Abstract : given recent policy recommendations in several countries aimed at strenthing their audit committee after the enactment of the sarbanes - oxley act of 2002 , this paper tends to put forward constructive suggestions to improve our audit committee ' s independence and effectiveness 摘要：本文考察了《萨班斯法案》出台后国际审计委员会的变革，结合我国审计委员会制度的实践，为我国审计委员会的有效运作提出了建议。
