AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.

AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.

Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with...

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Bibliographic Details
Main Author: Seay, Emily Renee
Format: Others
Published: OpenSIUC 2016
Subjects:
Audit Committees
Auditing
Auditor Rotation
External Auditors
Governance
Relationships
Online Access:https://opensiuc.lib.siu.edu/dissertations/1157
https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2161&context=dissertations

Internet

https://opensiuc.lib.siu.edu/dissertations/1157
https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2161&context=dissertations

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