TY  - JOUR
AB  - Auditors are urged to promote communication with audit committees as well as with the entire board. Contacts with the entire board are most appropriate, given the rise of issues of corporate governance. It is not yet understood how effective audit committees have actually been, although the committees’ objectives are commendable. It is likely that any significant shortcomings will be redressed by synthesizing the work of the committees and of the board. The responsibilities of audit committees will be broadened, especially with respect to new practice areas, some of which involve proactive audit approaches. The qualifications for audit committee membership require upgrading; a need exists for practical accommodation between independence, on the one hand, and the tight market for qualified committee members, on the other.
VL  - 12
IS  - 6
SN  - 0268-6902
DO  - 10.1108/02686909710180634
UR  - https://doi.org/10.1108/02686909710180634
AU  - Pomeranz Felix
PY  - 1997
Y1  - 1997/01/01
TI  - Audit committees: where do we go from here?
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 281
EP  - 284
Y2  - 2024/04/16
ER  -