Audit Committees: A Guide for Directors, Management, and Consultants |
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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 |
Common terms and phrases
accounting policies accounting principles activities AICPA AMEX annual report assessment assets audit committee charter audit committee financial audit committee members audit report Auditing Standards Auditing Standards Board Blue Ribbon Report board of directors business judgment rule Caremark certification chairperson committee financial expert committee's communications company's financial statements compliance comprehensive income control over financial controls and procedures corporate CPA firm director of internal disclose disclosure controls discussed in Chapter duties earnings effectiveness employees engagement letter entities ethical evaluate example Exhibit expenses external auditor FASB fees filed financial information financial literacy financial reporting fraud GAAP income statement independent auditors interim financial internal audit function internal control issued liability listed companies management's material weaknesses ment mittee NASD Nasdaq non-audit services NYSE officer operations overseeing PCAOB performance proxy statement public companies recommendations responsibilities revenue Sarbanes-Oxley Act SEC rules Section shareholders significant Standards Board Stock Exchange Treadway
Bibliographic information
| Title | Audit Committees: A Guide for Directors, Management, and Consultants |
| Authors | Frank M. Burke, Dan M. Guy, Kay W. Tatum |
| Publisher | CCH, 2008 |
| ISBN | 0808091646, 9780808091646 |
| Length | 716 pages |
| Subjects | › Business & Economics / Auditing |
| Export Citation | BiBTeX EndNote RefMan |