Reaching key financial reporting decisions how directors and auditors interact
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expe...
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Otros Autores: | , |
Formato: | Libro electrónico |
Idioma: | Inglés |
Publicado: |
Chichester, West Sussex, United Kingdom :
John Wiley & Sons
2011.
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Edición: | 1st edition |
Materias: | |
Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009629360806719 |
Sumario: | The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant |
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Notas: | Description based upon print version of record. |
Descripción Física: | 1 online resource (386 p.) |
Bibliografía: | Includes bibliographical references and index. |
ISBN: | 9781119973751 9781119973775 9781283405478 9786613405470 9781119993292 |