£53.00

Comissões de Auditoria: Comités de Auditoria: questões, constrangimentos e tendências de desenvolvimento dos seus papéis e responsabilidades

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Description

O nosso estudo permitiu-nos demonstrar que a invenção do comité de auditoria constitui, principalmente para os Estados Unidos e secundariamente para a França, uma solução para uma crise de confiança nos mercados financeiros no que diz respeito à qualidade do controlo interno, da informação contabilística e da auditoria externa. Isto explica o enriquecimento progressivo das recomendações relativas aos comités de auditoria para os tornar mecanismos de governação eficazes. Se a comissão de auditoria foi uma solução para restaurar e manter a confiança do mercado nos Estados Unidos e em França, a importação da prática da comissão de auditoria na Tunísia parece estar menos relacionada com o facto de a comissão de auditoria ter sido considerada como uma solução para problemas de confiança do que com o facto de o legislador ter sentido a necessidade de criar uma comissão de auditoria para cumprir as expectativas dos investidores locais e estrangeiros em termos de governação empresarial e é assim que o resultado é um esboço jurídico insuficiente e vago para uma prática eficaz da comissão de auditoria.

Product Specifications

Format: paperback
ASIN: 6203621250
Category: Books > Subjects > Business, Finance & Law > E-Commerce > E-commerce
Domain: Amazon UK
Release Date: 25 May 2021
Listed Since: 26 May 2021

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Comissões de Auditoria: Comités de Auditoria: questões, constrangimentos e tendências de desenvolvimento dos seus papéis e responsabilidades

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