Which of the following characteristics is least likely required to ensure that a company’s Board of Directors Audit Committee is adequately representing shareowner interests()
A. Any conflicts between the external auditor and the firm are resolved in a manner that favors shareholders.
B. The shareholders vote on whether to approve of the board’s selection of the external auditor.
C. The committee regularly reviews the performance, independence, skills, and experience of existing board members.
参考答案:C
解析:
Regularly reviewing performance, independence, skills, and experience of existing board members is a characteristic of the Remunerations/Compensation Committee, not the Audit Committee . All other choices are positive characteristics of the Audit Committee.