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More About This Textbook
Overview
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, CEO, 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.
Product Details
Related Subjects
Meet the Author
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.
Read an Excerpt
http://catalogimages.wiley.com/images/db/pdf/9780470560488.excerpt.pdf
Table of Contents
Preface xi
Part 1 Getting Acquainted with Your Responsibilities 1
1 Corporate Accountability: Focus on the Audit Committee 3
Appropriate Accounting Skills 4
Internal Control Oversight 5
Auditor Oversight 6
Audit Committee Resources 7
Transactional Economics 8
The Nature and Importance of Corporate Accountability 8
Developments in Corporate Accountability 12
Corporate Accountability and the Audit Committee 32
Conclusion 43
Sources and Suggested Readings 43
2 Audit Committees: Basic Roles and Responsibilities 46
Organization of the Audit Committee 47
The Audit Committee Functions 63
The External and Internal Auditing Process 82
Sources and Suggested Readings 94
3 The External Users of Financial Reporting Information 97
Introduction 97
he Investors 101
Credit Grantors 110
Regulatory Agencies 114
Other Outside Constituencies 121
Important Developments in Business Reporting and Assurance Services 122
Benchmarking 130
Sources and Suggested Readings 131
4 The Legal Environment of the Audit Committee 134
General Legal Responsibilities 139
Other Federal Provisions Related to Fraud 149
Lessons for the Audit Committee from Litigation 151
Guidelines for Minimizing Legal Liability 166
Sources and Suggested Readings 170
5 Rules of the Road: Financial Reports and Their Audits 172
An Overview of U.S. Generally Accepted Auditing Standards 174
An Analysis of the Auditing Standards 176
Integration of Auditing and Related Accounting Standards 179
Attestation Engagements 188
International Auditing Standards 195
Sources and Suggested Readings 198
Part 2 The Planning Function of the Audit Committee 201
6 Planning the External Audit 203
Financial Statement Assertions 205
The Relationship between Risk and the External Audit 206
The Engagement Team 211
Types of Audit Tests 211
Evaluating the External Audit Plan 215
Sources and Suggested Readings 217
Appendix 6A Qualitative Factors That May Influence the Determination of Materiality 219
Appendix 6B Example Audit Planning Schedule 221
7 Planning the Internal Audit 224
Components of the Internal Audit Plan 224
Enterprise Risk Management 227
Oversight and Reporting 228
Sources and Suggested Readings 229
Part 3 The Monitoring and Reviewing Functions of the Audit Committee 231
8 Monitoring the System of Internal Control 233
Definition and Basic Concepts 235
Responsibility for the System of Internal Control 238
Reporting Requirements 241
Audit Committee Expectations 245
Sources and Suggested Readings 246
9 Evaluating the Internal and External Audit Function 247
Selecting and Staffing an Internal Audit Function 247
Monitoring the Internal Audit Function 257
Selecting and Evaluating an External Auditor 261
Reporting by the External Auditor 266
Sources and Suggested Readings 267
10 Communications between Auditors and Audit Committees 269
Audit Committee's Review Objective 269
Accounting Policy Disclosures 272
Guidelines for Reviewing Accounting Policy Disclosures 275
Sourcesand Suggested Readings 278
11 A Perspective on Fraud and the Auditor 279
Meaning of Fraud in a Financial Statement Auditor 279
The External Auditor's Responsibility 289
The Internal Auditor's Responsibility 296
Investigating Known Fraud 297
The Audit Committee's Oversight Approach to Fraud Risk Assessment 299
Sources and Suggested Readings 304
12 The Audit Committee, Corporate Culture, and Tone at the Top 307
Questionable Foreign Payments 307
Corporate Perquisites and Executive Compensation 311
Executive Compensation 316
Corporate Contributions 317
Conclusion 321
Sources and Suggested Readings 324
Part 4 The Reporting Function and the Audit Committee 327
13 Independent Auditors' Reports 329
The Auditors' Reports on Audited Financial Statements 329
Other Auditing Opinions 334
Other Reports of the Auditors 338
Sources and Suggested Readings 345
14 The Audit Committee's Report and Concluding Observations 346
Purpose of the Audit Committee's Report 347
Guidelines for Preparing the Report 349
Concluding Observations 355
Sources and Suggested Readings 362
Appendix 363
Professional Accounting Associations, Business Organizations, Boards, Commissions, and Directors Publications 363
About the Authors 367
Index 371