haku: @indexterm Supervision / yhteensä: 119
viite: 74 / 119
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. |
SCIMA