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史密斯报告
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史密斯报告
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《史密斯报告》
2003年由R.史密斯(R.Smith)爵士牵头的专门委员会提交给英国财务报告委员会(Financial Reporting Council)的审计专项报告。也称《审计委员会综合准则指南》(Audit Committees Combined Code Guidance)。其目的是为公司董事会更好地设计审计委员会以及董事如何更好地履行审计委员会成员职能提供指导。
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