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in this video we're going to discuss the composition and the role of the Audit Committee at a corporation so the Audit Committee is a subset of the Board of Directors here's what I mean by that so the company we know that the shareholders are gonna elect a board of directors to oversee the company's operations right in particular they're gonna oversee the company's executives for example they're gonna hire and fire the CEO and so forth right so we've got the role of the Board of Directors and then the Board of Directors is gonna form different committees there's gonna be a compensation committee a governance committee and one of those committees is gonna be called the audit committee so when I say that this audit committee is a subset of the board of directors what I mean is let's just say for example there are seven people on the board of directors then the audit committee will be drawn from those seven people so you might have three of the people out of those seven who serve on the...