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Audit Committees in Corporate Annual Reports

机译：公司年度报告中的审计委员会

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摘要

Events during 2001 and 2002, such as the bankruptcies of WorldCom and Enron and the criminal conviction of one of the "big five" accounting firms, Arthur Andersen, have exposed severe problems with the financial accounting and reporting system in the United States. The goal of high quality financial accounting and reporting requires that each of the major participants fulfill their responsibilities. For publicly traded corporations, these participants normally include the board of directors, the audit committee of the board, senior management, the internal auditor, and the outside independent auditor. The corporate audit committee is in a position to oversee the activities of management, the internal auditor, and the outside independent auditor. A properly functioning corporate audit committee is an essential component in the financial accounting and reporting system. The purpose of this article is to examine the development of audit committees including their composition, duties, and reporting requirements. This article will also disclose the status of reporting by audit committees that is currently occurring in the annual financial reports and proxy statements of the companies in the Standard and Poor's 100 Index.
机译：2001年和2002年期间发生的事件，例如WorldCom和Enron破产以及“五大”会计师事务所之一Arthur Andersen的刑事定罪，暴露了美国财务会计和报告系统的严重问题。高质量财务会计和报告的目标要求每个主要参与者履行其职责。对于上市公司，这些参与者通常包括董事会，董事会审计委员会，高级管理层，内部审计师和外部独立审计师。公司审核委员会可以监督管理层，内部审核员和外部独立审核员的活动。运作良好的公司审计委员会是财务会计和报告系统的重要组成部分。本文的目的是研究审核委员会的发展，包括其组成，职责和报告要求。本文还将在标准普尔100指数公司的年度财务报告和代理声明中披露审计委员会报告的状态。

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