Auditing Audit Committees: An Educational Opportunity for Auditors.
聚焦美国公司审计委员会的局限性，指出无效审计委员会导致的损失，并强调审计师需评估审计委员会的有效性，以预防财务报告舞弊。
Abstract Opinion. Focuses on the limitations of audit committees of American corporations. Audit committees as an established element of the corporate governance structure in the United States; Losses resulting from ineffective audit committees; Audit committees as essential parts of any system designed to prevent fraudulent financial reporting; Need for auditors to judge the effectiveness of an audit committee.