Audit committee
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Audit committee is a subcommittee of the board of directors that is responsible for overseeing both the internal audit function and the annual financial statement audit by independent CPAs.
Definitions
According to Managerial Accounting by Braun, Tietz (5th edition),
- Audit committee. A subcommittee of the board of directors that is responsible for overseeing both the internal audit function and the annual financial statement audit by independent CPAs.
