Index
A
Absolute assurance, 256
Abusive tax shelters, 267
Accountability
audit committee and, 125
director and, 410
governance structure development and, 40
Accounting and auditing enforcement releases (AAEAs), 164–165
Accounting Series Release (1940), 122
Accounting standards
attributes across countries, 385
principle-based vs. rules-based, 169–170
Advance Collegiate Schools of Business (AACSB), 72
Adverse opinions, 265
Agency theory, government mechanisms and, 43
Agendas, audit committee, 125, 130–131
Aggregate contractual commitments, 165
Alternative dispute resolution (ADR), 282
Alternative investment market (AIM), 398
American Accounting Association (AAA), 21
American Bar Association, 220
American Institute of Certified Public Accountants (AICPA), 211–213
attest engagements and, 78
audit committees and, 122
enhanced business reporting and, 415
ethics education and, 71
ethics incentives and, 67
NPO audit committee effectiveness and, 354
role of, 211
American Law Institute, 220
American Stock Exchange (AMEX), 398
Annual incentive compensation, executive, 159–160
Antifraud programs and practices, 416–418
Applied ethics, 61
Arthur Andersen LLP, 257
Association for Investment Management and Research (AIMR), 315
Association of British Insurers (ABI), 405
Association of Certified Fraud Examiners (ACFE), 417
Assurance services, internal auditors and, 230
Attorney-client privilege, 308, 312–313
Audit charters, ...
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