月acca考前mock exam tips技術(shù)文章-f8治理

公司治理（Corporate公司治理（Corporateernance）是F8的必考內(nèi)容，分值一般在5-15分左右。對(duì)這部分的考查一般分為兩大類，一類是考純理論，通常以選擇題或者簡(jiǎn)答題的形式出現(xiàn)，選擇題相對(duì)簡(jiǎn)單，簡(jiǎn)答題只要考試前背到了也不難；另一類是案例題，考查應(yīng)用，相對(duì)于考一．對(duì)純理論的考查，一般是選擇和簡(jiǎn)答，選擇題較簡(jiǎn)單，這里主要給大家舉幾個(gè)會(huì)考簡(jiǎn)答題的考點(diǎn)下：審計(jì)的好處例如2014年12月的考的是ExplainthebenefitstoBluebirdCoofestablishinganauditcommittee4marks)，需要大家解釋建立審計(jì)委一般來說審計(jì)的好處有下面幾個(gè)Theywillbringconsiderableexternalexperiencetotheboardaswellaschallengingthedecisionsofexecutivedirectorsandcontributingtoindependentjudgments.可以給董事會(huì)帶來外部的經(jīng)驗(yàn)，同時(shí)也可以執(zhí)行董事Thefinancedirectorwillbenefitinthathewillbeabletoraiseconcernsdiscussaccountingissueswiththeauditcommittee.財(cái)務(wù)總監(jiān)可以從審計(jì)委員會(huì)處獲益良多，他可以跟審計(jì)討論審計(jì)問題。Itwillhelptoimprovethequalityofthefinancialreportingofthe可以幫助提升客戶財(cái)務(wù)報(bào)告的質(zhì)量。Theestablishmentofanauditcommitteecanhelptoimprovetheinternalcontrolenvironmentofthecompany.審計(jì)可以幫助提升公司的內(nèi)控環(huán)境與治理層溝通的重要性有三點(diǎn)：develoaconstructiveworkingrelationship.與治理層溝通有助于治理層Ithelpstheauditorinobtaining,fromthosechargedwithinformationrelevanttotheaudit.與治理層溝通可以幫助審計(jì)師從治理層出獲Ithelpsthosecharged overseethefinancialreportingprocess.與治理層溝通可以幫助治理層履行與治理層溝通的事項(xiàng)與治理層溝通的事項(xiàng)有很多，例如審計(jì)師的責(zé)任，審計(jì)方法，審計(jì)發(fā)現(xiàn)及重大的審計(jì)調(diào)整，內(nèi)控的不足，管理層應(yīng)該出具的，審計(jì)中發(fā)現(xiàn)的舞弊或者疑似舞弊等等都可以溝通。二．案例20146Q4b為例SaxophoneEnterprisesCo(Saxophone)hasbeentradingfor15yearssellinginsuranceandhasrecently ealistedcompany.InaccordancewithcorporateernanceprinciplesSaxophonemaintainsasmallinternalauditdepartment.Thedirectorsfeelthattheteamneedstoincreaseinsizeandspecialistskillsarerequired,buttheyareunsurewhethertorecruitmoreinternalauditors,ortooutsourcethewholefunctiontotheirexternalauditors,Cello&Co.Saxophoneisrequiredtocomplywithcorporateernanceprinciplesinordertomaintainitslistedstatus;hencethefinancedirectorhasundertakenareviewofwhetherornotthecompanycomplies.BillBassoonisthechairmanofSaxophone,untillastyearhewasthechiefexecutive.BillisunsureifSaxophoneneedsmorenon-executivedirectorsastherearecurrentlythreenon-executivedirectorsoutoftheeightboardmembers.Heisconsideringappointingoneofhisclosefriends,whoisaretiredchiefexecutiveofamanufacturingcompany,asanon-executivedirector.Thefinancedirector,JessieOboe,decidesontheamountofremunerationeachdirectorispaid.Currentlyallremunerationisintheformofanannualbonusbasedonprofits.Jessieisconsideringsettingupanauditcommittee,buthasnotundertakenthistaskyetassheisverybusy.Anewsalesdirectorwasappointedninemonthsago.Hehasyettoundertakehisboardtrainingasthisisnormallyprovidedbythechiefexecutiveandthisroleiscurrentlyvacant.Therearealargenumberofshareholdersandthereforethedirectorsbelievethatitisimpracticalandtoocostlytoholdanannualgeneralmeetingofshareholders.Instead,theboardhassuggestedsendingoutthefinancialstatementsandanyvotingresolutionsby;shareholderscanthenvoteontheresolutionsviaInrespectofthe ernanceofSaxophoneEnterprisesIdentifyandexplainFIVE ernanceProvide mendationtoaddresseach（i) Theboardiscomprisedoffiveexecutivesandonlythreenon-executivedirectors.ThereshouldbeanappropriatebalanceoftheboardmakesthecorrectAtleasthalfoftheboardshouldbecomprisedofnon-executivedirectors.HencetheboardofSaxophoneshouldconsiderrecruitingandappointingadditionalonetotwonon-stakeholdersofthecompany,andnoindividualorgroupofindividualstheboard’sdecision-making.本題中董事會(huì)由位成員組成，但其中的非執(zhí)行董事只有三個(gè)，非執(zhí)行董量，為了確保股東利益最大化，董事會(huì)中不能有hasexperienceofrunningamanufacturingBill在考慮任命他的好朋友為公司的非執(zhí)行董事，這company,buttheymustalsoexercisetheirthenitispossiblethathewillnotbeindependent.Inaddition,otherthanbeingaformerchiefexecutive,hedoesnothaveanyandsoitisquestionablewhatvalueheOnlyindependentnon-executiveswithrelevantexperienceandskillsshouldbeclosefriendofBillBassoonisunlikelytomeetthesecriteria,ashehasnososhouldnotbe addto要在董事會(huì)里獨(dú)立的判斷，如果Bill的朋友進(jìn)了董事業(yè)相關(guān)的經(jīng)驗(yàn)，所以他能給公司帶來的價(jià)值有待商榷Oboe,thefinancedirector.However,nodirectorshouldbeinvolvedinsettingtheirownremunerationasthismayresultinexcessivelevelsofpaybeingThereshouldbeafairandtransparentpolicyinplaceforsettingremunerationdecideontheremunerationoftheexecutives.Thefinancedirectororchairmanshoulddecideonthepayofthenon-董事會(huì)來決定非執(zhí)行董事的薪酬Alldirectors’remunerationisintheformofanannualbonus.However,thepayshouldmotivatethedirectorstofocusonthelong-termgrowthofthebusiness.targetscanencourageshort-termstrategiesratherthanisingshareholder該董事的薪酬都是年度績(jī)效工資，然而工資助實(shí)現(xiàn)短期而不能將股東最大化。Theremunerationofexecutivesshouldberestructuredtoincludeasignificantperformance.Perhapstheycouldbegrantedshareoptions,asthiswouldhelptomovethefocustothelonger標(biāo)Inaddition,non-executivedirectors’payshouldnotbebasedonmeetingcompanytargetsastheirpayshouldbeindependentofhowthecompanyNon-executivesshouldbepaidanfeefortheirservices,whichisunrelatedtohowSaxophoneperforms.非執(zhí)行董事的薪酬不能與公司業(yè)Saxophonedoesnotcurrentlyhaveanauditcommittee.Auditcommitteesundertakeanimportantroleinthattheyhelpthedirectorswithregardstomaintaininganappropriaterelationshipwiththecompany’s司沒審，可幫事更好的履行職責(zé)，也可以幫助維持與審計(jì)師的關(guān)系。Saxophoneshouldappointanauditcommitteeassoonaspossible.Thecommitteeshouldbecomprisedofatleastthreeindependentnon-executives,oneofwhomshouldhaverelevant 審計(jì)，至少由3個(gè)獨(dú)立的非執(zhí)行董事組Thethreecurrentnon-executivesshouldbeappointedtotheauditcommittee,assumingtheymeettherequirementsof行董事放入審計(jì)。AnewsalesdirectorwasappointedThenewsalesdirectormonthsago,however,hehasnotimmediayreceiverelevantanyboardtraining.AlldirectorsfromBillBassoontoensurethathehasreceiv