公司治理（Corporate公司治理（Corporateernance）是F8的必考內(nèi)容，分值一般在5-15分左右。對這部分的考查一般分為兩大類，一類是考純理論，通常以選擇題或者簡答題的形式出現(xiàn)，選擇題相對簡單，簡答題只要考試前背到了也不難；另一類是案例題，考查應(yīng)用，相對于考一．對純理論的考查，一般是選擇和簡答，選擇題較簡單，這里主要給大家舉幾個會考簡答題的考點下：審計的好處例如2014年12月的考的是ExplainthebenefitstoBluebirdCoofestablishinganauditcommittee4marks)，需要大家解釋建立審計委一般來說審計的好處有下面幾個Theywillbringconsiderableexternalexperiencetotheboardaswellaschallengingthedecisionsofexecutivedirectorsandcontributingtoindependentjudgments.可以給董事會帶來外部的經(jīng)驗，同時也可以執(zhí)行董事Thefinancedirectorwillbenefitinthathewillbeabletoraiseconcernsdiscussaccountingissueswiththeauditcommittee.財務(wù)總監(jiān)可以從審計委員會處獲益良多，他可以跟審計討論審計問題。Itwillhelptoimprovethequalityofthefinancialreportingofthe可以幫助提升客戶財務(wù)報告的質(zhì)量。Theestablishmentofanauditcommitteecanhelptoimprovetheinternalcontrolenvironmentofthecompany.審計可以幫助提升公司的內(nèi)控環(huán)境與治理層溝通的重要性有三點：develoaconstructiveworkingrelationship.與治理層溝通有助于治理層Ithelpstheauditorinobtaining,fromthosechargedwithinformationrelevanttotheaudit.與治理層溝通可以幫助審計師從治理層出獲Ithelpsthosecharged overseethefinancialreportingprocess.與治理層溝通可以幫助治理層履行與治理層溝通的事項與治理層溝通的事項有很多，例如審計師的責(zé)任，審計方法，審計發(fā)現(xiàn)及重大的審計調(diào)整，內(nèi)控的不足，管理層應(yīng)該出具的，審計中發(fā)現(xiàn)的舞弊或者疑似舞弊等等都可以溝通。二．案例20146Q4b為例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.本題中董事會由位成員組成，但其中的非執(zhí)行董事只有三個，非執(zhí)行董量，為了確保股東利益最大化，董事會中不能有hasexperienceofrunningamanufacturingBill在考慮任命他的好朋友為公司的非執(zhí)行董事，這company,buttheymustalsoexercisetheirthenitispossiblethathewillnotbeindependent.Inaddition,otherthanbeingaformerchiefexecutive,hedoesnothaveanyandsoitisquestionablewhatvalueheOnlyindependentnon-executiveswithrelevantexperienceandskillsshouldbeclosefriendofBillBassoonisunlikelytomeetthesecriteria,ashehasnososhouldnotbe addto要在董事會里獨立的判斷，如果Bill的朋友進了董事業(yè)相關(guān)的經(jīng)驗，所以他能給公司帶來的價值有待商榷Oboe,thefinancedirector.However,nodirectorshouldbeinvolvedinsettingtheirownremunerationasthismayresultinexcessivelevelsofpaybeingThereshouldbeafairandtransparentpolicyinplaceforsettingremunerationdecideontheremunerationoftheexecutives.Thefinancedirectororchairmanshoulddecideonthepayofthenon-董事會來決定非執(zhí)行董事的薪酬Alldirectors’remunerationisintheformofanannualbonus.However,thepayshouldmotivatethedirectorstofocusonthelong-termgrowthofthebusiness.targetscanencourageshort-termstrategiesratherthanisingshareholder該董事的薪酬都是年度績效工資，然而工資助實現(xiàn)短期而不能將股東最大化。Theremunerationofexecutivesshouldberestructuredtoincludeasignificantperformance.Perhapstheycouldbegrantedshareoptions,asthiswouldhelptomovethefocustothelonger標Inaddition,non-executivedirectors’payshouldnotbebasedonmeetingcompanytargetsastheirpayshouldbeindependentofhowthecompanyNon-executivesshouldbepaidanfeefortheirservices,whichisunrelatedtohowSaxophoneperforms.非執(zhí)行董事的薪酬不能與公司業(yè)Saxophonedoesnotcurrentlyhaveanauditcommittee.Auditcommitteesundertakeanimportantroleinthattheyhelpthedirectorswithregardstomaintaininganappropriaterelationshipwiththecompany’s司沒審，可幫事更好的履行職責(zé)，也可以幫助維持與審計師的關(guān)系。Saxophoneshouldappointanauditcommitteeassoonaspossible.Thecommitteeshouldbecomprisedofatleastthreeindependentnon-executives,oneofwhomshouldhaverelevant 審計，至少由3個獨立的非執(zhí)行董事組Thethreecurrentnon-executivesshouldbeappointedtotheauditcommittee,assumingtheymeettherequirementsof行董事放入審計。AnewsalesdirectorwasappointedThenewsalesdirectormonthsago,however,hehasnotimmediayreceiverelevantanyboardtraining.AlldirectorsfromBillBassoontoensurethathehasreceiv