论文部分内容阅读
英国和爱尔兰的六大会计职业团体共同组建了会计团体咨询委员会。委员会建立了一个独立的监管体系，包括以下五个方面： 1．基金会。基金会主要执行三方面的职能：负责任命其他四个委员会的成员，作为融资渠道确保整个体系的资金来源；对新体系的成功运作负重要责任，与政府及会计界沟通。 2．复核委员会。复核委员会的任务是指导整个监管体系的运作以确保其满足公人众的利益。在执行这项职能时，复核委员会的职责范围覆盖新体系中其他三个相关
The six major accounting professional groups in Britain and Ireland jointly formed an accounting group advisory committee. The Commission established an independent regulatory system, including the following five aspects: 1. foundation. The Foundation mainly performs three functions: to appoint members of the other four committees as funding sources to ensure funding of the entire system; to take responsibility for the successful operation of the new system and to communicate with the government and the accounting community. 2. Review Board. The task of the review board is to guide the operation of the entire regulatory system to ensure that it serves the interests of the public. In carrying out this function, the terms of reference of the review committee cover the other three related aspects of the new system