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| Tekijä: | Sweeney, P. Vallario, C. W. |
| Otsikko: | NYSE Sets Audit Committees on New Road |
| Lehti: | Journal of Accountancy
2002 : NOV, VOL. 194:5, p. 51-60 |
| Asiasana: | STOCK EXCHANGES AUDITING PUBLIC COMPANIES STANDARDS |
| Kieli: | eng |
| Tiivistelmä: | The New York Stock Exchange proposed new listing standards for public companies that will change the makeup of audit committees give committee members more authority and alter relationships with external auditors. Auditors and audit committee members. The New York stock exchange has proposed new standards for its listed companies to compel audit committees to change their makeup, broaden their oversight of external auditors and assume greater responsibility for their fiduciary obligations. The audit committee would have the sole authority to retain and terminate the company's independent auditors and to approve an audit engagement's fees and terms. |
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