The Audit Committee Handbook

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John Wiley & Sons, Feb 22, 2010 - Business & Economics - 416 pages
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The classic handbook to audit committeeresponsibilities--completely updated to cover the latestguidance with practical insights on the new functions of the auditcommittee.

Now containing the newest regulatory guidance impacting auditcommittees, including new chapters on audit oversight and updateddiscussions on fraud risk, the "Fifth Edition" helps youraudit committee plan its agenda and achieve its mission incorporate governance.

"The Audit Committee Handbook, Fifth Edition" guides youto:

Understand the role and responsibilities of the audit committeewith a general update and reality check on auditing cycleactivities

Identify the developments that impact audit committee practicesand the most current techniques and strategies for committeemeetings

Develop a repertoire of effective strategies to help the boardof directors discharge its fiduciary responsibility toshareholders

Prepare a periodic assessment of professional developmentactivities and an informed review of both audit processes andfinancial reporting processes

A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in theaccounting practices of their firms, "The Audit CommitteeHandbook, Fifth Edition" is the most authoritative work on auditcommittees 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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