Guide To Audit Committees, Third Edition / Edition 3

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0808013718 BRAND NEW W/FAST SHIPPING! This item is Guide for Audit Committees, Third Edition, byTed Trautmann FORMAT:Trade Paper; ISBN: 9780808013716. This item takes 1-2 business ... days to ship out. Choose Expedited for fastest shipping.Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number! Read more Show Less

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Overview

The passage of the Sarbanes-Oxley Act and the resulting SEC rulemaking has placed company audit committees at the very center of federal corporate governance initiatives designed to restore investor confidence in audited financial statements.

Congress, the SEC and the self-regulatory organizations have all been very active in promulgating new rules and standards for audit committees. In addition, the PCAOB, although it does not directly regulate audit committees, has adopted a standard on internal control over financial reporting that significantly affects audit committees. The Board has also been interviewing audit committee chairs as part of its inspection process.

The Guide for Audit Committees, Third Edition focuses heavily on the new corporate governance rules for audit committees. It also examines the role of audit committees envisioned by the new PCAOB standard on internal control over financial reporting. The Guide also discusses the impact of the Sarbanes-Oxley Act and SEC rulemaking on audit committees.

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Product Details

  • ISBN-13: 9780808013716
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 7/7/2005
  • Edition description: REV
  • Edition number: 3
  • Pages: 215

Table of Contents

  1. Introduction
  2. Committee's Composition and Duties
  3. Internal Controls
  4. Audit Committee Financial Expert
  5. Report, Charter and Proxy Disclosure
  6. Report to Audit Committee
  7. Auditor Independence
  8. Audit Partner Rotation
  9. Improper Influence on Audits
  10. Attorney Reporting Duties
  11. Best Practices and Guidance
  12. Other Considerations

SELECTED LAWS AND RULES:

  • Sarbanes-Oxley Act Provisions
  • SEC Regulations
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