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Word: auditing (lookup in dictionary) (lookup stats)
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...Board audit committee, not management, will appoint auditors...

Author: /time Magazine | Title: Tough Act To Follow | 9/15/2002 | See Source »

Amounts to double regulation of E.U. audit firms...

Author: /time Magazine | Title: Tough Act To Follow | 9/15/2002 | See Source »

Accounting oversight board would have access to internal audit documents...

Author: /time Magazine | Title: Tough Act To Follow | 9/15/2002 | See Source »

...Board audit committee must comprise only directors who are totally independent...

Author: /time Magazine | Title: Tough Act To Follow | 9/15/2002 | See Source »

...Bolkestein complained in a letter to sec chairman Harvey L. Pitt on Aug. 29 that "the implementation of some of the provisions of the Act might have undesirable extraterritorial consequences or they might create unnecessary difficulties for European companies." Among his concerns: a new U.S. body that will oversee auditing firms will regulate non-U.S. auditors and have access to internal audit documents. This would likely breach national professional-secrecy laws in Europe and "constitute a wholly unnecessary and burdensome second layer of public oversight for E.U. audit firms," Bolkestein wrote. The sec has in the past been willing...

Author: /time Magazine | Title: Tough Act To Follow | 9/15/2002 | See Source »

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