audit committee

[auditing committee]
ревизионная комиссия

Ценные бумаги. Англо-русский словарь. . 2013.

Смотреть что такое "audit committee" в других словарях:

  • audit committee — n: a corporate committee made up of usu. outside directors who review audits and evaluations of the corporation and its officers Merriam Webster’s Dictionary of Law. Merriam Webster. 1996. audit committee …   Law dictionary

  • audit committee — noun A subcommittee of a company s board of directors with responsibility for liaising with external auditors • • • Main Entry: ↑audit …   Useful english dictionary

  • Audit committee — In a publicly held company, an audit committee is an operating committee of the Board of Directors, typically charged with oversight of financial reporting and disclosure. Committee members are drawn from members of the Company s board of… …   Wikipedia

  • Audit Committee — Das Audit Committee ist der Prüfungsausschuss des Aufsichtsorgans. In deutschen und österreichischen Aktiengesellschaften ist das Aufsichtsorgan der Aufsichtsrat; in der Schweiz ist es der Verwaltungsrat. Die Errichtung eines Audit Committee wird …   Deutsch Wikipedia

  • Audit Committee — An operating committee of a company s board of directors that is in charge of overseeing financial reporting and disclosure. All U.S. publicly traded companies must maintain a qualified audit committee in order to be listed on a stock exchange.… …   Investment dictionary

  • audit committee — A committee of a *board of directors (or similar governing body) that oversees an organization’s auditing and *financial reporting. Under most systems of corporate governance, audit committees tend to be comprised of *outside directors to… …   Auditor's dictionary

  • audit committee — A committee of non executive directors the establishment of which was recommended for listed companies by the code of practice set out in the Cadbury Report. The function of audit committees is to check the powers of executive directors, with… …   Accounting dictionary

  • audit committee — Fin a committee of a company’s board of directors, from which the company’s executives are excluded, that monitors the company’s finances …   The ultimate business dictionary

  • Audit committee — …   Википедия

  • Audit Committee — in Deutschland spezieller (Fach )Ausschuss des ⇡ Aufsichtsrats einer Aktiengesellschaft, der sich vornehmlich mit der Rechnungslegung und der ⇡ Jahresabschlussprüfung beschäftigt. Das A.C. dient damit praktisch als vom Aufsichtsrat beauftragter… …   Lexikon der Economics

  • audit — Systematic inspection of accounting records involving analyses, tests, and confirmations. The hearing and investigation had before an auditor. An audience; a hearing; an examination in general. A formal or official examination and authentication… …   Black's law dictionary

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