Home | Amazing | Today | Tags | Publishers | Years | Account | Search 
The Audit Committee Handbook

The Audit Committee Handbook, 9780471488842 (0471488844), John Wiley & Sons, 2004
Since the publication of the third edition of The Audit Committee Handbook in
1999, a number of major accounting scandals (e.g., Enron,WorldCom, and others)
as well as the demise of the international accounting firm of Anderson LLP have
shaken the global capital markets. As a result, the U.S. Congress enacted the Sarbanes-
Oxley Act of 2002 and the Securities and Exchange Commission adopted
final rules amending the securities laws. Likewise, the Self-Regulatory Organizations
set forth a number of amendments to their listing standards with respect to
corporate governance and accountability. The major thrust of these reforms is to
create a new regulatory and legal environment and corporate accountability framework,
which, in turn, provides an effective financial reporting system with relevant
and reliable financial information. The primary goal is to restore investor confidence
through an efficient securities market system.

Historically, the role and responsibilities of the audit committee as a key institution
in corporate governance has been accepted as an important oversight mechanism
to help the board of directors discharge its fiduciary financial responsibility
and stewardship accountability to the shareholders. However, the aforementioned
events have caused a reexamination of the audit committee’s role in the context of
corporate governance. In fact, these events have caused a number of best practices
for the audit committee to become federal statute. Given these mandates, members
of audit committees must adhere to higher standards in corporate accountability to
ensure the quality of financial information and investor protection against accounting
scandals. Audit committees in a global securities marketplace continue to
respond to the investing public’s demand for oversight protection. (See Appendix D
on this book’s website.) As noted, such committees not only help engender a high
degree of integrity in both the internal and external audit processes and financial
reporting process, but they also help provide for an efficient and transparent securities
market. For example, many countries with developed equity markets or
emerging markets have adopted audit committees through public and/or private
sector initiatives to ensure price protection of their securities to investors. Moreover,
the recent initiatives to develop and adopt harmonized international accounting
and auditing standards accentuate the need to achieve uniformity in
oversight protection to investors. It should be noted that companies will use the endorsement
of these standards by the International Organization of Securities Commissions
in their stock offering documents to raise capital in a global securities
(HTML tags aren't allowed.)

Asymmetric Synthesis of Natural Products
Asymmetric Synthesis of Natural Products

Asymmetric Synthesis of Natural Products, 2nd Edition introduces students to this rapidly growing field of organic chemistry. The initial chapters present the foundations of asymmetric synthesis, including the theory and applications of individual asymmetric reactions. This is followed by chapters on each of the major individual...

Support Vector Machines: Theory and Applications (Studies in Fuzziness and Soft Computing)
Support Vector Machines: Theory and Applications (Studies in Fuzziness and Soft Computing)

The support vector machine (SVM) is a supervised learning method that generates input-output mapping functions from a set of labeled training data. The mapping function can be either a classification function, i.e., the category of the input data, or a regression function. For classification, nonlinear kernel functions are often used to...

Learn JavaScript and Ajax with w3Schools
Learn JavaScript and Ajax with w3Schools

Fast, focused instruction for beginning Web developers

W3Schools.com is the number one online education source for beginning Web developers. This attractive two-color book contains concise, highly focused tutorials in the proven W3Schools instructional format, with an easy-to-use reference of JavaScript Objects and the HTML...

Microsoft® Word 2013 Step by Step
Microsoft® Word 2013 Step by Step

Part of the Microsoft Office 2013 suite of programs, Microsoft Word 2013 is a sophisticated word-processing program that helps you quickly and efficiently author, format, and publish all the business and personal documents you are ever likely to need. Microsoft Word 2013 Step by Step offers a comprehensive look at the features of...

Riemannian Geometry: A Modern Introduction (Cambridge Studies in Advanced Mathematics)
Riemannian Geometry: A Modern Introduction (Cambridge Studies in Advanced Mathematics)
"Each chapter concludes with an excellent section of notes and advanced exercises with further results, with hints and sketches of solutions at the end of the book...I think that it is the best reference on Riemannian geometry available, especially for someone interested in isoperimetric problems...Chavel is one of about a dozen mathematics...
HACCP: A Toolkit for Implementation
HACCP: A Toolkit for Implementation
Hazard Analysis and Critical Control Point (HACCP) is a systematic method to identify, evaluate and control food safety hazards. Since its initial development in the 1960s, HACCP has been increasingly used at every stage of the food chain. In many countries, it is a legal requirement for all food business operators to have some form of hazard...
©2020 LearnIT (support@pdfchm.net) - Privacy Policy