Detail The Audit Committee's Road Map   Oleh:  Bean, James W. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 187 no. 1 (1999), page 47-56. Topik: audit; audit committee; road map Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel F inancial reporting frauds and earnings manipulation have attracted high - profile attention recentlywitness SEC Chairman Arthur Levitt's comments last September, provoked by widespread irregularities at big companies such as Cendant and Sunbeam. It is management's responsibility to prevent such problems before they begin and to establish a control environment designed to identify and immediately stamp out any fraudulent reporting that does occur. The tone of a company's control environment is set at the top, by the board of directors in general and the audit committee in particular. The rest of the board often relies on the audit committee to notice and question any unusual business practices, aggressive accounting methods or violations of the company's code of business conduct. But at many companies audit committee members may not have the expertise in matters of internal control that CPA s do, and some people serving on audit committees have very little accounting or financial background at all. Accordingly, audit committee members need a reference guide to their responsibilities. That is the function of an audit committee charter. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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