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وصف كتب مصر
This book is designed for corporate directors and senior executives who want
to gain a better understanding of accounting. Corporate directors and managers
are under pressure from recent changes in the law (especially The
Sarbanes-Oxley Act 2002) and demands by shareholders and the public to be more
informed, vigilant and involved in the governance of business organizations.
One area in particular, accounting and financial reporting, has been a source
of great consternation for directors. Breakdowns in internal control, reporting
scandals, restatements and outright accounting fraud have made accounting a
source of dread and confusion for corporate directors. We discuss what
accounting tries to do, how well it achieves its purpose, and why and how
accounting and financial reporting go awry. At the end of each chapter we
provide a list of steps that the board should take and questions they should be
asking the auditor and management. Directors can use this understanding to move
discussions beyond financial reports and identify the impact of accounting
matters on broader organizational issues.