The Audit Committee Handbook / Edition 2 available in Hardcover
- Pub. Date:
This revised edition reflects the rapidly changing environment in corporate and financial communities. Uses a theoretical and practical perspective to examine audit committee members' tasks and will help them to oversee and monitor internal/external audit functions, understand crucial guidelines for minimizing legal liability, formulate important questions to ask during pre- and post-audit meetings as well as review and attend to the internal control system, accounting policies, disclosures, questionable foreign payments, conflicts of interest and contributions.
|Edition description:||Older Edition|
|Product dimensions:||6.36(w) x 9.59(h) x 1.24(d)|
About 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 is the 2002-2003 recipient of the New York State Society of CPAs' Dr. Emanuel Saxe Outstanding CPA in Education Award and is the author of the first three editions of The Audit Committee Handbook.
Table of ContentsGETTING ACQUAINTED WITH YOUR RESPONSIBILITIES.
Your Role in the Auditing Process.
Corporate Accountability: How to Keep It in Perspective.
The External Users of Accounting Information.
The Legal Position of the Audit Committee.
Rules of the Road--Auditing and Related Accounting Standards.
THE PLANNING FUNCTION OF THE AUDIT COMMITTEE.
An Overview of Audit Planning.
Director's Role in Planning the Audit.
THE MONITORING AND REVIEWING FUNCTIONS OF THE AUDIT COMMITTEE.
Monitoring the System of Internal Control.
Monitoring the Internal Audit Function.
Reviewing Accounting Policy Disclosures.
A Perspective on Fraud and the Auditor.
Reviewing Certain General Business Practices.
THE REPORTING FUNCTION AND THE AUDIT COMMITTEE.
Independent Auditors' Reports.
The Audit Directors' Report and Concluding Observations.