Audit Committees: A Guide for Directors, Management, and Consultants
Aspen Law & Business, 2001 - Business & Economics - 310 pages
Presented in a non-technical, active voice, easy-to-read format, especially for: Directors serving on audit committees; other members of the board of directors; CEOs, CFOs, and in-house legal counsels; internal and external auditors; outside legal counsels; other consultants to audit committees. Coauthored by professionals with hands on experience. One of the authors has organized, chaired, and participated in a number of audit committees, while the other has been involved in debates and preparation of the pronouncements relating to internal control, fraud, illegal acts, materiality, and required comunications to audit committees. Audit Committees: A Guide for directors, Management and Consultants covers subjects rarely discussed such as the process for terminating an external auditor and emphasizes the importance of regular evaluations of audit committee performance to help make the audit committee more effective and efficient. Includes the latest requirements of the American Institute of CPAs, New York Stock Exchange, and the Securities and Exchange Commission.
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The Need for an Audit Committee
Exhibit 11 Definition of Audit Committee
Early History of the Audit Committee Concept
37 other sections not shown
accounting principles activities AICPA Appendix appropriate assessment assets audit committee charter audit committee meetings audit committee members audit plan Auditing Standards Auditing Standards Board auditor's report Blue Ribbon Report board of directors business judgment rule Caremark chairperson cial commit committee's communications company's financial statements consider control over financial corporate COSO Report counsel CPA firms disclose disclosure discussed in Chapter duties effectiveness employees engagement letter evaluate external auditor FCPA fees finan financial information financial literacy financial management financial statements Fraudulent Financial Reporting GAAP illegal acts internal audit function internal control issued liability management's material matters ment misstatements mittee monitoring NASD and AMEX non-audit services not-for-profit NYSE operations opinion oversee perform personnel policies procedures professional proposal proxy statement public companies public sector entities recommendations relationship reportable conditions risks and controls shareholders significant Standards Board Stock Exchange ternal auditor tion XYZ Company