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An audit committee reviews financial information and liases between the auditors and the company. The audit committee:
1. Can strengthen the position of the external auditor, by providing a channel of communication and forum for issues of concern.
2. the committee can provide a framework within which the external auditor can assert his independence in the event of a dispute with management.
3.Monitor and review the external auditor's independence, objectively and effectiveness, taking into consideration relevant UK professional and regularly requirements.
