NASBA Field of Study
• U.S. principles of corporate governance
• Responsibilities of management
• Recall key U.S. principles related to corporate governance
• Differentiate between the duties of management and boards of directors
• Compare the roles of internal and external auditors
• Recognize the key features of a typical audit report
Accounting and finance professionals who work for enterprises required to comply with U.S. GAAP or are interested in understanding U.S. accounting fundamentals.