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audit committee

   Also found in: Wikipedia 0.04 sec.
audit committee
A subcommittee of a corporation's board of directors that selects the firm's external auditors. The audit committee is responsible for hiring the auditors, resolving disputes with the auditors, and evaluating and disclosing the auditors' reports.


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The enhanced role requires audit committee members with more expertise to devote substantially more time and effort to their task.
Ten best practices for audit committees: the public company audit ... by Lipman, Frederick D. / Financial Executive
Successful CAEs must partner effectively with the audit committee and other members of the senior management team to achieve their objectives.
A strategic player: hiring and inspiring a chief audit executive by Anderson, Richard J. / Journal of Accountancy
Three years ago, the executive search world was abuzz with the anticipated business search firms would receive from audit committee chairs and members looking for the prized "financial expert" as required by the newly enacted Sarbanes-Oxley Act, specifically Sec.
Status check: three years after SOX, effectiveness of audit ... by Herrerias, Paul / California CPA
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