The Audit Committee Handbook
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More than ever before, audit committees areaccountable for their company's financials, especially amidst the uncertainties arising from the changing statutory, regulatory, legal, and risk environment for corporations, directors, and officers, as well as theaccounting and auditing substance of audit committees' jobs. Completely updated to help you operate in thisever-changing environment, The Audit Committee Handbook, Fifth Edition fills the need for an up-to-date reference that helps busy professionals perform their oversight responsibilities. The Fifth Edition features: Updates from the latest regulatory changes New chapters covering internal and external audit planning and oversight New coverage of fraud risk Broader international coverage Advice on complying with myriad regulations while managing costs and maintaining a business focus—rather than one of compliance Discussion of current trends and developments that maximize the effectiveness of audit committees With action-oriented coverage to accommodate recent regulatory changes, this Fifth Edition provides in-depth guidance and up-to-date information on all functions, duties, and responsibilities of audit committees. With numerous references to leading organizations in both the public and private sectors, The Audit Committee Handbook, Fifth Edition is invaluable as a comprehensive professional reference that—in a practical and actionable way—boils down key areas of concern for audit committee members.
PrefaceAcknowledgmentsPt. 1Getting Acquainted with Your Responsibilities11Corporate Accountability: The New Environment12Audit Committees: Basic Roles and Responsibilities423The External Users of Accounting Information974The Legal Position of the Audit Committee1435Rules of the Road - Auditing and Related Accounting Standards178Pt. 2The Planning Function of the Audit Committee1976An Overview of Audit Planning1997Audit Committees's Role in Planning the Audit219Pt. 3The Monitoring and Reviewing Functions of the Audit Committee2338Monitoring the System of Internal Control2359Monitoring the Internal Audit Function24910Reviewing Accounting Policy Disclosures29111A Perspective on Fraud and the Auditor32012Reviewing Certain General Business Practices349Pt. 4The Reporting Function and the Audit Committee37113Independent Auditors' Reports37314The Audit Committee's Report and Concluding Observations389App. AAccounting, Auditing, and Attestation Standards Topical Index of References to Accounting Principles Board, Financial Accounting Standards Board, Statement on Auditing Standards, Statement on Standards for Attestation Engagements, and Accounting Standards Executive Committee Pronouncements as of June 30, 2003405App. BProfessional Accounting Associations, Business Organizations, Boards, Commissions, and Directors Publications413Index417
