haku: @author Haasen, U. / yhteensä: 1
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| Tekijä: | Haasen, U. |
| Otsikko: | Die Bedeutung der Audit Committees. Ein Beispiel fuer die Zusammenarbeit der Ueberwachungstraeger? |
| Lehti: | Schmalenbachs Zeitschrift für Betriebswirtschaftliche Forschung
1988 : APR, VOL. 40:4, p.370-379 |
| Asiasana: | SUPERVISION AUDITING |
| Kieli: | ger |
| Tiivistelmä: | In the USA, audit committees are entrusted with the separate supervision of the financial situation of companies quoted on the stock exchange, since the auditors' short form report requires verbal explanations: moreover, the strict liability of board members calls for special control provisions. The German management system provides a separation between the supervision by the supervisory board and the management of a company with a corresponding effect on the liability. The long form report allows each member of the supervisory board to exercise comprehensive control measures. Therefore, audit committees are not considered being especially necessary. |
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