NEW Accountability FOR Corporate Audit Committees.

Autor:	Felo, Andrew J., Mahoney, Daniel P., Solieri, Steven A.
Předmět:	AUDIT committees AUDITING of corporations CORPORATE directors CORPORATIONS FINANCIAL statements FINANCIAL disclosure DISCLOSURE INTERIM financial statements LAW
Zdroj:	Strategic Finance; May2002, Vol. 83 Issue 11, p52-56, 5p
Abstrakt:	The article focuses on the responsibilities of corporate audit committees and actions taken by regulatory and industry professional organizations. The article discusses efforts to establish audit committee independence and financial literacy, independence of external auditors, quality of accounting principals, and interim financial statements. Efforts of the US Securities & Exchange Commission, the American Institute of Certified Public Accountants, and others are presented. INSETS: A SUMMARY OF THE REQUIRED DISCLOSURES IN AN Audit Committee...;Enron's Audit Committee and the New Requirements.
Databáze:	Complementary Index
Externí odkaz:	Zobrazit plný text záznamu Plný text ve formátu HTML
Nepřihlášeným uživatelům se plný text nezobrazuje	K zobrazení výsledku je třeba se přihlásit.