Detail NYSE Sets Audit Committees on New Road   Oleh:  Sweeney, Paul ; Vallario, Cynthia Waller Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 194 no. 5 (Nov. 2002), page 51-60. Topik: audit; NYSE sets; audit comittees; new road Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.15 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Headline - grabbing accounting scandals such as the ones at WorldCom, Adelphia Communications, Global Crossing and, of course, Enron cost investors hundreds of millions of dollars and thousands of employees their jobs. Corporate financial executives, internal auditors, audit committee members, external auditors - and all accounting professionals - need to be aware of the new corporate governance rules the New York Stock Exchange (NYSE) has proposed to help the audit committees and external auditors of companies listed on the Big Board address the weaknesses that led to accounting and corporate reporting failures. As CPA s study and prepare to work with the proposed standards, which will provide better checks and balances for companies’ financial reporting and audit oversight, they will have opportunities - as auditors in relationships with audit committees and as corporate governance advisers in both audit and nonaudit engagements - to help those companies evaluate their audit committee practices, effect improvements where necessary and promote policies to provide value for shareholders. And perhaps most important - because each member of an audit committee must be financially literate and at least one committee member must have accounting or related financial management expertise - CPA s can showcase their knowledge and skills, and contribute to an improved corporate culture, by agreeing to serve on these committees. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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