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Analyzing the impact of the audit committee on efficiency of external auditing and the supervisory board is the main focus of this paper. Based on the conducted empirical research, by way of surveying, the developed hypothesis, which states that the audit committee, as a subcommittee of the supervisory board, has a direct impact on higher efficiency of both external auditing, and the supervisory board, is being tested. Additionally, basic roles of the supervisory board and the audit committee, and theoretically relevant and methodological aspects of external auditing will also be analyzed.
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Renowned for its international coverage and rigorous selection procedures, this series provides the most comprehensive and scholarly bibliographic service available in the social sciences. Arranged by topic and indexed by author, subject and place-name, each bibliography lists and annotates the most important works published in its field during the year of 1997, including hard-to-locate journal articles. Each volume also includes a complete list of the periodicals consulted.
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舞弊,大概是人類經濟活動產生以來就一直與之伴生的行為。審計職業是經濟活動發展到一定水平的產物,查錯糾弊一直是審計的主要職能,從一定意義上說,是舞弊催生了審計,與舞弊周旋也自然成為審計的終極目標。如今人類雖然進入了「互聯網+」階段,基於人性弱點產生的舞弊卻並沒有因為大數據、雲計算等炫目概念的出現而趨於消失的跡象,反而引起有識之士的提前關注──研究舞弊在新技術條件下的形態、運作規律及審計應對。 雲技術的興起是適應大數據處理、應用而發生的全面進步,無可爭議地對財政財務收...
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