新加坡上市公司审计委员会指南
审计委员会指导委员会 新加坡上市公司审计委员会指南
Disclaimer This guidebook is issued by the Audit Committee Guidance Committee (ACGC) to provide practical guidance and recommendations of best practices for audit committees of companies listed on the Singapore Exchange. The guidance is not exhaustive and prescriptive. Audit Committees should exercise their own judgement on the manner and extent to which the guidance would be applicable to them, having regard to their own circumstances. While efforts have been made to arrive at practical recommendations that are relevant to audit committees, the ACGC takes no responsibility for the accuracy or completeness of information in this guidebook and accepts no responsibility for any errors or omissions. The reader should obtain professional advice regarding any specific set of facts or issues. The ACGC expressly disclaims any and all loss or liability (whether in negligence or otherwise) in respect of this guidebook and its use by any person. No part of this guidebook may be reproduced (with or without any alterations or modifications) without the prior written consent of the Monetary Authority of Singapore, the Accounting and Corporate Regulatory Authority and the Singapore Exchange Limited. In the event of any discrepancy or inconsistency between the contents of this Mandarin ACGC Guidebook and the English language ACGC Guidebook, the contents in the English Language Guidebook shall prevail. While every effort is made to provide a translation of the English language Guidebook to a Mandarin ACGC Guidebook, no representation or warranty is made as to its accuracy and completeness.
免责声明 本指南由"审计委员会指导委员会"(ACGC)发布,向新加坡证券交易所上市公司的审计委 员会提供最佳做法的实用指导及建议.本指南不确保详尽,并且不属于规定性质.上市公司审 计委员会应根据自身情况,就指南的应用方式及程度自行作出判断. 尽管ACGC致力提出与审计委员会相关的实用建议,但对本指南中包含信息的准确性或完整性 不承担责任,而且对任何错误或遗漏概不承担责任.阅读者应就具体事实或问题寻求专业意 见.ACGC对于本指南以及任何人使用本指南所涉及的任何以及一切损失或责任(无论是由于 疏忽或其它原因引致)概不负责.未经新加坡金融管理局,新加坡会计与企业管制局和新加坡 证券交易所事先书面同意,任何人士不得复制本指南任何内容(无论是否经任何修改). 如本指南与英语版本在内容方面有任何差异或不一致,将由英语版本为准. 尽管致力将英语版本指南翻译成本指南,但不对本指南的准确性或完整性作出陈述与保证.

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