Since the creation of our country’s capital markets, there has been a surge in the number of wash sales, dishonest financial statements, assets tunneling and other financial scams. The crux lies in the lack of moral standards and appropriate supervisory governance system from the Management. In order to solve this dilemma, the Audit Committee structure was introduced in 2006, to replace the previous supervisory system, exercising all powers of authority and requiring all public companies to fully abide to. This paper , chooses a public company as an investigating case to explore the objectives and the supervision of the issuing company. I, personally, discussed with the Directors (including independent directors) and the Management during the normal course of business, about the Audit Committee’s switch and the prospect of company officials to understand the change and the effects of such change will bring to the issue of corporate governance. To implement the process of the audit committee system, discuss its effects on this country’s companies and propose helpful suggestions for improving imperfect relevant regulations.
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