The International Corporate Governance System: Audit Roles and Board Oversight

Front Matter....Pages i-xxxiii
Front Matter....Pages 1-1
Corporate Governance Framework....Pages 3-9
The OECD Corporate Governance Principles....Pages 10-18
The IMF Corporate Governance....Pages 19-34
The World Bank and Corporate Governance....Pages 35-45
Corporate Governance in the United States of America....Pages 46-80
Corporate Governance in the United Kingdom....Pages 81-89
Corporate Governance in Canada....Pages 90-100
Corporate Governance in Australasia....Pages 101-107
Corporate Governance in Japan....Pages 108-113
Corporate Governance in Continental Europe....Pages 114-129
Corporate Governance in the BRICS....Pages 130-153
Corporate Governance in Saudi Arabia....Pages 154-158
Front Matter....Pages 159-159
Internal Audit Process....Pages 161-165
The US Sarbanes-Oxley Act and the Audit Profession....Pages 166-176
The Integrated Audit Process....Pages 177-201
Audit of Group Financial Statements....Pages 202-215
The European Union Statutory Audit Directive....Pages 216-224
The Accounting and Auditing ROSC....Pages 225-243
Corporate Governance, Accounting and Auditing Scandals....Pages 244-263
Auditor Legal Liability....Pages 264-292
Front Matter....Pages 159-159
The Future of Auditing....Pages 293-301
Front Matter....Pages 303-303
Risk management....Pages 305-325
Management Fraud....Pages 326-338
The Audit Committee and Management Fraud....Pages 339-348
Back Matter....Pages 349-445