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In the wake of the financial crisis and calls for companies to take a more prudent approach to financial risk, there is an increased emphasis on the role of the audit committee in corporate governance.
The recent Walker Report and the new UK Code on Corporate Governance mean that they also face a new operating environment. Audit committees must now therefore seek to become more effective in discharging their significant responsibilities.
The ICSA Audit Committee Guide 2nd edition is significantly revised throughout and fully updated to reflect the Walker Report and the upcoming UK Code on Corporate Governance. The Guide identifies the current and emerging issues which audit committees must get to grips with. Describing the audit committee practices that provide the support and structure necessary to fulfil their terms of reference, this guide will help audit committees to:-