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The Nature of a Dynamic Relationship between Audit Committee andAuditors, both Internal and External

机译：内部和外部审计委员会与审计师之间动态关系的性质

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Good corporate governance is now considered a basic condition to accept and register an organization in most of the Stock Exchange Markets all over the world. The audit committee plays a major role in corporate governance regarding the organization’s direction, control, and accountability; part of which is the organization’s internal control which is used to provide reasonable assurance about the integrity of management and reliability of the financial reporting. This paper focuses on the audit committee’s powers and functions. The importance of the audit committee’s oversight and monitoring responsibilities to the organizations’ board of directors, shareholders, and other stakeholders, as well as to governing and regulating bodies, have been increasing, especially after the corporate collapse and the passage of the U.S. Sarbanes-Oxley Act of 2002. Consequently, most publicly held companies all over the world have been asked to establish and maintain audit committees. These companies and other types of organizations do establish and maintain audit committees to oversee and monitor their overall financial performance, including overseeing the preparation of the financial statements and other financial reports, as well as monitoring the external and internal auditors’ performance. The relationship between the audit committee and both external and internal auditors is important for all parties to fulfill their job commitments. An organization’s board of directors relies on the audit committee’s reports about matters related to managing, directing and controlling the organization. The audit committee acts as a link, and facilitates the communications, between the board of directors and both internal and external auditors.
机译：现在，良好的公司治理被认为是在全世界大多数证券交易所市场上接受和注册组织的基本条件。审核委员会在公司治理方面发挥着重要作用，涉及组织的方向，控制和责任制。其中一部分是组织的内部控制，用于为管理的完整性和财务报告的可靠性提供合理的保证。本文着重于审计委员会的权力和职能。审计委员会对组织的董事会，股东和其他利益相关者以及对治理机构的监督和监督责任的重要性日益提高，尤其是在公司倒闭和美国萨班斯法案通过之后。 2002年的《奥克斯利法案》（Oxley Act of 2002）。因此，世界上大多数公开上市的公司都被要求建立和维护审计委员会。这些公司和其他类型的组织确实建立并维护了审计委员会，以监督和监视其总体财务绩效，包括监督财务报表和其他财务报告的准备以及监督外部和内部审计师的绩效。审计委员会与内部和外部审计师之间的关系对于各方履行其工作承诺很重要。组织的董事会依赖于审核委员会关于与组织，指导和控制组织有关的事项的报告。审计委员会是董事会与内部和外部审计师之间的链接，并促进了沟通。

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