Index
ABA White Paper (American Bar Association)151–152
AccountAbility21
accountability2, 21, 23, 70, 86, 141, 153
Accounts Modernization Directive (EU)24–25
advisors40, 43, 45, 57, 66, 95
American Bar Association151–152
ancillary board policies135
articles of incorporation154–157
assessmentsee evaluation
Assurance Engagement Other than Audits or Reviews of Historical Financial Information (ISAE 3000)120
audit committees41–42, 52–53, 56, 57, 58–59, 60–61, 65, 115; charter53–54, 57–58, 62; CSR61–62; disclosure practices53, 60, 121, 122; evaluation62–63; independent auditors53, 54–55, 59, 62–63; internal audit function61; members53, 54–57, 62; reporting53, 60, 62, 121, 122; risk management53, 86–87, 103; sustainability61–
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