虽然公司审计委员会的发展在国际上已呈星火燎原之势,特别是随着《萨班斯-奥克斯利法案》对审计委员会的重新定义,对其职能的重新阐述,揭示了审计委员会在公司治理中的重大作用。系统回顾审计委员会在全球范围内,特别是发达的市场经济国家的产生发展历程,总结经验,吸取教训,是十分有必要的。 Although the development of the corporate audit committee has been sparkling internationally, especially with the redefinition of the audit committee by the Sarbanes-Oxley Act and its reinterpretation of its functions, it has revealed that the audit committee has been involved in corporate governance The major role. It is very necessary to systematically review the development history, summarization and lessons learned of the Audit Committee on a global scale, especially in the developed market economy countries.