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Introduction and Overview
Evolution of the Responsibilities of the Audit Committee
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accounting principles adequacy adequate agenda AICPA Altamonte Springs areas Arthur Andersen assess audit committee activities audit committee meetings audit committee members audit committees composed audit findings audit firm audit plan audit reports board of directors Boise State University clients committee members need committee needs committee's committees composed solely company's corporate governance CPA firms director of internal discussed Eaton Corporation effective audit committee effectiveness of audit ensure Evaluating management's external auditors financial reporting process financial statements fraudulent financial reporting held companies identified important improve the effectiveness independent auditors independent directors internal and external internal audit department internal audit function internal control Management Accountants mandatory members of management Miniscribe monitoring compliance NYSE operations organization's control structure organizations oversight participants perform potential public interest questionnaire recommendations relationship role scope of audit selected shareholders significant audit Sommer staff support Table Treadway Commission truly independent users Verschoor