月acca考前mock exam tips技术文章-f8治理

公司治理（Corporate公司治理（Corporateernance）是F8的必考内容，分值一般在5-15分左右。对这部分的考查一般分为两大类，一类是考纯理论，通常以选择题或者简答题的形式出现，选择题相对简单，简答题只要考试前背到了也不难；另一类是案例题，考查应用，相对于考一．对纯理论的考查，一般是选择和简答，选择题较简单，这里主要给大家举几个会考简答题的考点下：审计的好处例如2014年12月的考的是ExplainthebenefitstoBluebirdCoofestablishinganauditcommittee4marks)，需要大家解释建立审计委一般来说审计的好处有下面几个Theywillbringconsiderableexternalexperiencetotheboardaswellaschallengingthedecisionsofexecutivedirectorsandcontributingtoindependentjudgments.可以给董事会带来外部的经验，同时也可以执行董事Thefinancedirectorwillbenefitinthathewillbeabletoraiseconcernsdiscussaccountingissueswiththeauditcommittee.财务总监可以从审计委员会处获益良多，他可以跟审计讨论审计问题。Itwillhelptoimprovethequalityofthefinancialreportingofthe可以帮助提升客户财务报告的质量。Theestablishmentofanauditcommitteecanhelptoimprovetheinternalcontrolenvironmentofthecompany.审计可以帮助提升公司的内控环境与治理层沟通的重要性有三点：develoaconstructiveworkingrelationship.与治理层沟通有助于治理层Ithelpstheauditorinobtaining,fromthosechargedwithinformationrelevanttotheaudit.与治理层沟通可以帮助审计师从治理层出获Ithelpsthosecharged overseethefinancialreportingprocess.与治理层沟通可以帮助治理层履行与治理层沟通的事项与治理层沟通的事项有很多，例如审计师的责任，审计方法，审计发现及重大的审计调整，内控的不足，管理层应该出具的，审计中发现的舞弊或者疑似舞弊等等都可以沟通。二．案例20146Q4b为例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.本题中董事会由位成员组成，但其中的非执行董事只有三个，非执行董量，为了确保股东利益最大化，董事会中不能有hasexperienceofrunningamanufacturingBill在考虑任命他的好朋友为公司的非执行董事，这company,buttheymustalsoexercisetheirthenitispossiblethathewillnotbeindependent.Inaddition,otherthanbeingaformerchiefexecutive,hedoesnothaveanyandsoitisquestionablewhatvalueheOnlyindependentnon-executiveswithrelevantexperienceandskillsshouldbeclosefriendofBillBassoonisunlikelytomeetthesecriteria,ashehasnososhouldnotbe addto要在董事会里独立的判断，如果Bill的朋友进了董事业相关的经验，所以他能给公司带来的价值有待商榷Oboe,thefinancedirector.However,nodirectorshouldbeinvolvedinsettingtheirownremunerationasthismayresultinexcessivelevelsofpaybeingThereshouldbeafairandtransparentpolicyinplaceforsettingremunerationdecideontheremunerationoftheexecutives.Thefinancedirectororchairmanshoulddecideonthepayofthenon-董事会来决定非执行董事的薪酬Alldirectors’remunerationisintheformofanannualbonus.However,thepayshouldmotivatethedirectorstofocusonthelong-termgrowthofthebusiness.targetscanencourageshort-termstrategiesratherthanisingshareholder该董事的薪酬都是年度绩效工资，然而工资助实现短期而不能将股东最大化。Theremunerationofexecutivesshouldberestructuredtoincludeasignificantperformance.Perhapstheycouldbegrantedshareoptions,asthiswouldhelptomovethefocustothelonger标Inaddition,non-executivedirectors’payshouldnotbebasedonmeetingcompanytargetsastheirpayshouldbeindependentofhowthecompanyNon-executivesshouldbepaidanfeefortheirservices,whichisunrelatedtohowSaxophoneperforms.非执行董事的薪酬不能与公司业Saxophonedoesnotcurrentlyhaveanauditcommittee.Auditcommitteesundertakeanimportantroleinthattheyhelpthedirectorswithregardstomaintaininganappropriaterelationshipwiththecompany’s司没审，可帮事更好的履行职责，也可以帮助维持与审计师的关系。Saxophoneshouldappointanauditcommitteeassoonaspossible.Thecommitteeshouldbecomprisedofatleastthreeindependentnon-executives,oneofwhomshouldhaverelevant 审计，至少由3个独立的非执行董事组Thethreecurrentnon-executivesshouldbeappointedtotheauditcommittee,assumingtheymeettherequirementsof行董事放入审计。AnewsalesdirectorwasappointedThenewsalesdirectormonthsago,however,hehasnotimmediayreceiverelevantanyboardtraining.AlldirectorsfromBillBassoontoensurethathehasreceiv