Smith Report

A British *corporate governance report of 2003. The report’s formal title was Audit Committees: Combined Code Guidance, and it was named for Sir Robert Smith, the chairperson of the committee that prepared it. The Smith Report’s aim was to provide guidance to *audit committee participants in line with the recommendations of the United Kingdom’s *Hampel Report (or Combined Code) of 1998. The Combined Code was revised in 2003 to incorporate aspects of the Smith Report. Further reading: Smith Report (2003)

Auditor's dictionary. 2014.

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  • Smith — I Smith   [smɪθ],    1) Adam, britischer Moralphilosoph und Volkswirtschaftler, getauft Kirkcaldy 5. 6. 1723, ✝ Edinburgh 17. 7. 1790; Schüler von F. Hutcheson und Freund von D. Hume; war Professor für Logik, später auch für …   Universal-Lexikon

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