ACCA考試Sarbanes-Oxley Act(SOX)包含哪些知識(shí)點(diǎn)？

ACCA考試科目較多，學(xué)員在學(xué)習(xí)的時(shí)候需要掌握的知識(shí)點(diǎn)自然也不少。ACCA考試考點(diǎn)較多，學(xué)員在學(xué)習(xí)的時(shí)候一定要學(xué)會(huì)理解并掌握。那么，ACCA考試Sarbanes-Oxley Act(SOX)包含哪些知識(shí)點(diǎn)？

ACCA考試Sarbanes-Oxley Act(SOX)包含的知識(shí)點(diǎn)比較多，但是并不難理解，學(xué)員在備考的時(shí)候，要重視知識(shí)點(diǎn)的學(xué)習(xí)與理解。

Rules-based approach.

Establishment of public Company Accounting Oversight Board(PCAOB).

Auditor should review internal control system.

Rotation of lead or reviewing audit partners every five years.

Auditors are expressly prohibited from carrying out non-audit services.

Audit committees should be responsible for the appointment, compensation and oversight of auditors.

All members of auditor committees should be independent, and at least on member should be a financial expert.

Annual reports should contain internal control reports that state the responsibility of management for establishing and maintaining an adequate internal control structure and procedures for financial reporting and assess their effectiveness.

The impact.

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