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The External Users of Accounting Information
The Legal Position of the Audit Committee
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accepted accounting principles accepted auditing standards accounting information accounting policies Accounting Principles Board Accounting Standards activities AICPA American Institute assets assurance audit committee audit directors audit examination board of directors Certified Public Accountants company's compliance concerning conduct corporate accountability Corrupt Practices Act director of internal disclosed disclosure discussed in Chapter effective employees engagement letter entity entity's evaluation example financial accounting financial audit Financial Executive financial position financial reporting financial statements Foreign Corrupt Practices independent auditors Institute of Certified interim financial internal accounting control internal audit function internal audit staff internal auditing department internal auditing group internal control investors issuer laws liability management fraud management's material matters ments monitor objectives operations opinion organization payments performance person professional reasonable records regarding responsibility role scope Statement on Auditing stockholders subsection system of internal tion transactions violation York York Stock Exchange