The Audit Committee Handbook (Google eBook)

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John Wiley & Sons, Feb 22, 2010 - Business & Economics - 416 pages
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The classic handbook to audit committee responsibilities—completely updated to cover the latest guidance with practical insights on the new functions of the audit committee.

Now containing the newest regulatory guidance impacting audit committees, including new chapters on audit oversight and updated discussions on fraud risk, the Fifth Edition helps your audit committee plan its agenda and achieve its mission in corporate governance.

The Audit Committee Handbook, Fifth Edition guides you to:

  • Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities

  • Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings

  • Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders

  • Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes

A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.

  

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Contents

viii
31
Basic Roles and Responsibilities
46
Contents
70
The External Users of Financial Reporting Information
97
Important Developments in Business Reporting
122
Benchmarking
130
PART
201
the Determination of Materiality
219
Enterprise Risk Management
227
PART THREE
231
and Audit Committees
269
PART FOUR
327
The Audit Committees Report
346
APPENDIX
363
INDEX
371
Copyright

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About the author (2010)

Louis Braiotta, JR., CPA, is a professor of accounting in the School of Management at SUNY Binghamton. During his career, he has worked at Ernst & Ernst (now Ernst & Young). He was the 2002–2003 recipient of the New York State Society of CPAs' Dr. Emanuel Saxe Outstanding CPA in Education Award.

R. Trent Gazzaway is the national managing partner of audit services for Grant Thornton LLP.

Robert H. Colson, PHD, CPA, is a partner in the public policy and external affairs group of Grant Thornton LLP. He is responsible for the firm's engagement with academic researchers and a wide range of policy leaders associated with capital markets, accounting, auditing, financial regulation, and corporate governance.

Sridhar Ramamoorti, PHD, CPA/CITP/CFF, is a Principal with Infogix Advisory Services, Infogix, Inc., a software controls company. Previously, he was a corporate governance partner with Grant Thornton LLP.

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