ORGANISATIONS OVERSEEING THROUGH THE AUDIT COMMITTEE
ORGANISATIONS OVERSEEING THROUGH THE AUDIT COMMITTEE

Summary/Abstract: Financial oversight of the financial reporting process is one of the major responsibilities of audit committee members. Besides the concerns of knowledge and understanding of financial reporting in accordance with national regulations, the audit committee must ensure a high quality and the availability of financial reporting, transparency embodied in financial statements, consistent and comparable from one period to another, but also among organizations.

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