In recent year, the audit committee has become imperative for listed firms. The audit committee occurred within a corporate governance system. An audit committee member is selected form board corporate of listed firms.
The characteristics of audit committee are to enhance the effectiveness of responsibilities. In prior evident, it describes the composite of characteristics as composition, qualification, powerful, method communication with all parties as internal auditor, external auditor, management, and board of director to improve audit committee effectiveness (BRC,1999)