Audit commitees are a key component of the corporate governance structures of companies and a critical element of ensuring accurate, reliable and credible information is provided to shareholders and stakeholders alike. Audit commitees will however only be of value if they are properly constituted, are functioning effectively and if their role is clearly understood by all the parties concerned. Это и многое другое вы найдете в книге AUDIT COMMITTEES AT LARGE LISTED COMPANIES IN SOUTH AFRICA (Benjamin Marx)