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Auditors - The importance of being earnest.
(From Financial Director)
New US legislation and a series of proposals to amend the UK Combined Code are throwing the spotlight on the relationship between internal and external auditors and the audit committee. The ICAEW has provided some guidance.
UK-listed companies now have to contend with a great number of reports, proposals and legislation that affect the relationship between internal and external auditors and the audit committee:
- Smith Report, audit committees
- Higgs Report, non-exec directors
- APB briefing paper on effective communication between audit committees and external auditors
- Sarbanes-Oxley Act
- Corporate governance effectiveness: balanced relationships among external...
- Magazine article from: The Journal of Corporate Citizenship Gerde, Virginia W. Silva, Paula White, Craig G. December 22, 2002 700+ words
...expanded to include the role of the board audit committee, internal auditors and external auditors. The primary theoretical base for our...include the audit functions and the board audit committee because they provide critical information...
- Intervoice Announces Results of Previously Disclosed Audit Committee...
- Press release article from: PR Newswire December 17, 2004 700+ words
...Exchange Commission. The Audit Committee investigation found that...the concurrence of the Audit Committee and the Company's external auditors, that restatement of...for the findings of the Audit Committee investigation is not...
- Struthers Inc. Establishes Audit Committee, Eliminates ``Poison Pill'' Shares.
- Press release article from: Business Wire December 11, 2003 700+ words
...create an Audit Committee with the following...named the 'Audit Committee,' responsible...selection of external auditors to the Board...report of the external auditors; and such...serve on the Audit Committee, assisting...
- Toward a common goal: following recent U.S. legislation, internal and external...
- Magazine article from: Internal Auditor Richards, David A. April 1, 2003 700+ words
...the internal and external auditors. Effective communication...management and the audit committee. Several factors...the internal and external auditors should work vary...groups report to the audit committee of the board and...
- Getting a leg up: as one of the four legs of corporate governance, internal...
- Magazine article from: Internal Auditor Adamec, Bruce A. Leinicke, Linda M. Ostrosky, Joyce A. Rexroad, W. Max June 1, 2005 700+ words
...They are also helping external auditors perform internal control...supporting management and the external auditors. And if these activities...Sarbanes-Oxley for both external auditors and the audit committee, and acting as management...
- Audit Committee Members Heighten Focus on Sarbanes-Oxley 404...
- Press release article from: PR Newswire November 22, 2004 700+ words
...of the external auditor. * Audit Committee members placed "great importance" on the value of external auditors on the topic of earnings management...between Internal Audit and the Audit Committee as the most significant change...
- Detecting fraud: will the new rules help? Sarbanes-Oxley compliance is raising...
- Financial Executive Sinnett, William M. March 1, 2004 700+ words
...recent scandals, the external auditors have claimed that management...whatever the result. External Auditors In the past, external auditors were not supposed to specifically...Masterson says. "The audit committee is now more 'hands on...
- Rica Foods, Inc. Hires StoneField Josephson, LLP as its Independent External...
- Press release article from: PR Newswire April 8, 2003 700+ words
...as its independent external auditors for its fiscal year...by the Company's Audit Committee after Management...selection of its external auditors, whereby all levels...Chairman of the Audit Committee. "We are pleased...