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...
Main Author: | Seay, Emily Renee |
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Format: | Others |
Published: |
OpenSIUC
2016
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Subjects: | |
Online Access: | https://opensiuc.lib.siu.edu/dissertations/1157 https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2161&context=dissertations |
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