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4 - 2 3 ( Objective 4 - 5 ) The national stock exchanges require listed companies to have an independent audit committee. a .
Objective The national stock exchanges require listed companies to have an
independent audit committee.
a Describe an audit committee.
b What are the typical functions performed by an audit committee?
c Explain how an audit committee can help an auditor be more independent.
d Describe the nature of the audit firms communications with the audit committee
regarding independence issues.
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