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Sinopsis
This text focuses on the history, responsibilities, and operation of publicly held companies. It offers information on materiality, internal control, fraud and illegal acts, and the independence requirements for auditors. As well, the work emphasizes the importance of audit committee performance and covers less discussed subjects, including terminating an external auditor. This book is written for members of boards of directors, as well as those on audit committees, chief executive and financial officers, legal counsels, auditors, and consultants to audit committees. This third edition offers a new chapter summarizing requirements that affect audit committees, a revised chapter on the oversight of internal control, sample excerpts from annual reports, and revised appendices. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)
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Reseña del editor
This text focuses on the history, responsibilities, and operation of publicly held companies. It offers information on materiality, internal control, fraud and illegal acts, and the independence requirements for auditors. As well, the work emphasizes the importance of audit committee performance and covers less discussed subjects, including terminating an external auditor. This book is written for members of boards of directors, as well as those on audit committees, chief executive and financial officers, legal counsels, auditors, and consultants to audit committees. This third edition offers a new chapter summarizing requirements that affect audit committees, a revised chapter on the oversight of internal control, sample excerpts from annual reports, and revised appendices. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)
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