Free Download Laura F. Spira, "The Audit Committee: Performing Corporate Governance"
English | 2002 | pages: 190 | ISBN: 0792376498, 147577642X | PDF | 1,8 mb
Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm’s financial statements because, as outsiders, members don’t know enough to dig deeply beneath the numbers.
