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- Audit_committee abstract "In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members. A qualifying (cf. paragraph "Composition" below) audit committee is required for a U.S. publicly traded company to be listed on a stock exchange. Audit committees are typically empowered to acquire the consulting resources and expertise deemed necessary to perform their responsibilities. The role of audit committees continues to evolve as a result of the passage of the Sarbanes-Oxley Act of 2002. Many audit committees also have oversight of regulatory compliance and risk management activities. Not for profit entities may also have an audit committee.Internationally, the audit committee is a committee of the board of directors responsible for oversight of the financial reporting process, selection of the independent auditor, and receipt of audit results both internal and external. The committee assists the board of directors fulfill its corporate governance and overseeing responsibilities in relation to an entity’s financial reporting, internal control system, risk management system and internal and external audit functions. Its role is to provide advice and recommendations to the board within the scope of its terms of reference / charter. Terms of reference and requirements for an audit committee vary by country, but may be influenced by economic and political unions capable of passing legislation. The European Union directives are applied across Europe through legislation at the country level. Although specific legal requirements may vary by country in Europe, the source of legislation on corporate governance issues is often found at the European Union level and within the non-mandatory corporate governance codes that cross national boundaries.".
- Audit_committee wikiPageExternalLink www.aacmi.org.
- Audit_committee wikiPageExternalLink www.nacdonline.org.
- Audit_committee wikiPageExternalLink download.cfm?file=6676.
- Audit_committee wikiPageExternalLink ?search=Audit.
- Audit_committee wikiPageExternalLink ViewDoc.jsp?id=1684131&Site=CM.
- Audit_committee wikiPageID "1180879".
- Audit_committee wikiPageRevisionID "601995295".
- Audit_committee hasPhotoCollection Audit_committee.
- Audit_committee subject Category:Auditing.
- Audit_committee subject Category:Committees.
- Audit_committee subject Category:Corporate_governance.
- Audit_committee subject Category:Corporations_law.
- Audit_committee type Abstraction100002137.
- Audit_committee type AdministrativeUnit108077292.
- Audit_committee type Committee108324514.
- Audit_committee type Committees.
- Audit_committee type Group100031264.
- Audit_committee type Organization108008335.
- Audit_committee type SocialGroup107950920.
- Audit_committee type Unit108189659.
- Audit_committee type YagoLegalActor.
- Audit_committee type YagoLegalActorGeo.
- Audit_committee type YagoPermanentlyLocatedEntity.
- Audit_committee comment "In a U.S. publicly traded company, an audit committee is an operating committee of the board of directors charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the company's board of directors, with a Chairperson selected from among the committee members. A qualifying (cf. paragraph "Composition" below) audit committee is required for a U.S. publicly traded company to be listed on a stock exchange.".
- Audit_committee label "Audit Committee".
- Audit_committee label "Audit committee".
- Audit_committee label "Conselho fiscal".
- Audit_committee label "Komitet audytu".
- Audit_committee label "Комитет по аудиту".
- Audit_committee sameAs Audit_Committee.
- Audit_committee sameAs Komitet_audytu.
- Audit_committee sameAs Conselho_fiscal.
- Audit_committee sameAs m.04f1bf.
- Audit_committee sameAs Q758913.
- Audit_committee sameAs Q758913.
- Audit_committee sameAs Audit_committee.
- Audit_committee wasDerivedFrom Audit_committee?oldid=601995295.
- Audit_committee isPrimaryTopicOf Audit_committee.