【CMA词汇每日一贴】Audit Committee

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Audit Committee   ：     Members of the board of directors (in the case of corporations), trustees, legislative bodies, or similar governance boards, with responsibilities for oversight and direction of the internal auditing function.

审计委员会     ：   负有监察和指导内部审计职能的委员会，其成员包括董事会（如果是公 司）、理事会、制订规章制度的组织、或类似的治理委员会的成员。