haku: @indexterm RESPONSIBILITY ACCOUNTING / yhteensä: 18
viite: 9 / 18
| Tekijä: | Barton, M.F. Rockwell, L.M. |
| Otsikko: | Who's responsible for the content of financial statements? |
| Lehti: | Management Accounting (London)
1991 : JAN, p.24-26 |
| Asiasana: | ACCOUNTING RESPONSIBILITY ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | In publicly held companies, management produces the financial statements on the results of operations and the financial position of the company. The auditor's role is to consult with the management if any deficiencies have been found by the audit. A survey of presidents and CEOs gave surprising - and dismaying - answers to questions concerning the distribution of responsibilities between the management and auditor. |
SCIMA