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hello dear students welcome to daily course Commerce and management Academy so in auditing we have discussed maximum topics now last or two topics are left this is last but one so audit committee then after that next class we are going to discuss about audit reporting these two are very important topics last chapter but much important in examination point of view as well as knowledge point of view also Ill tell you easy way to remember these are not so tough when you have studied the entire auditing subject these two are simple its summarization of what we have studied about the auditing subject right now well see audit committee today what is this audit committee audit committee means its a committee related to the auditing work theyll see about the entire auditing work how to appoint the Auditors what are the duties of the Auditors if any issues are there this committee is going to helpful for the Auditors and it is going to be helpful for all the corporate governance of the com