The Audit Committee Handbook
John Wiley & Sons, Feb 22, 2010 - Business & Economics - 416 pages
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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Basic Roles and Responsibilities
The External Users of Financial Reporting Information
Important Developments in Business Reporting
the Determination of Materiality