Audit Committees;East Tennessee and Western North Carolina Railroad Company
Board of directors' audit committees are becoming an increasingly popular vehicle for enhancing the objectivity and independence of auditors and overseeing the financial information generating process. This is occurring at a time when directors and...
Auditing -- Standards -- United States;Risk assessment -- United States -- Auditing
This Statement provides guidance on the auditor's consideration of audit risk and materiality when planning and performing an examination of financial statements in accordance with generally accepted auditing standards. Audit risk and materiality...