Audit Committees: A Guide for Directors, Management, and Consultants

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CCH, Aug 1, 2008 - Business & Economics - 716 pages
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Contents

Early History of the Audit Committee
2-1
The 1987 Treadway Commission Report
3-1
Additional Developments from Treadway
4-1
Exhibit 41 Compliance Program Requirements under
4-4
The 1999 Blue Ribbon Committee on Improving
5-1
Exhibit 101 Example Audit Committee Report
5-10
Exhibit 61 Enron Corporation 6 01
6-1
The SarbanesOxley Act of 2002 6 01
6-3
Disclosure Controls and Procedures versus Controls
9-100
Exhibit 117 The Relationship Between Disclosure Controls
9-102
The Potential Impact of the Caremark
9-107
Recommendations Concerning SarbanesOxley
9-113
Exhibit 131 Treadway on Internal Auditing 13 01
9-115
Exhibit 138 Oversight of the Internal Auditor 13 19
9-133
The External Audit Function 14 01
9-141
Exhibit 142 Engagement Letter Topics 14 09
9-149

Creating an Audit Committee 7 01
7-1
Exhibit 71 Requirements of Stock Exchanges for Size
7-2
Appointing and Educating the Audit Committee 8 01
8-1
Exhibit 91 Basic Contents of the Annual Report 9 02
9-2
Understanding Financial Statements 9 01
9-9
Exhibit 99 Accounting Principles and Net Income 9 19
9-19
Exhibit 912 The Treadmill Effect 9
9-25
The Responsibilities of an Audit Committee 10 01
9-45
The Audit Committees Oversight
9-87
Exhibit 111 COSO Publications and Website 11 02
9-88
The Audit Committees Responsibilities for Internal
9-93
Exhibit 146 Example of a Standard Examination Report
9-163
Audit Committee Meetings 15 01
9-175
Termination of the External Auditor 16 01
9-185
Evaluating the Audit Committee 17 01
9-193
Use of Audit Committees 18 01
9-205
Legal Liability of Audit Committee Members 19 01
9-207
Appendices APP 01
1
Where to Find More Information APP 67
28
List of Acronyms APP 91
50
Index IND 01
64
Copyright

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About the author (2008)

Burke is Managing General Partner of Burke, Mayborn Company, Ltd. Mr. Burke received his BBA and MBA from Texas Tech University and his J.D. from Southern Methodist University.

Tatum is an associate professor of accounting at the University of Miami in Coral Gables, Florida. Professor Tatum earned her Ph.D. in accounting at Texas Tech University.

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