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1. |
Record Nr. |
UNINA990002644140403321 |
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Titolo |
A guide to accounting standards : foreign currency translation |
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Pubbl/distr/stampa |
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London, : Institute of Chartered Accountants in England and Wales, 1984 |
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ISBN |
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Locazione |
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Collocazione |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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2. |
Record Nr. |
UNISALENTO991004068829707536 |
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Autore |
Husserl, Edmund |
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Titolo |
La philosophie comme science rigoureuse / Edmund Husserl ; introduction, traduction et commentaire par Quentin Lauer |
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Pubbl/distr/stampa |
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Paris : Presses universitaires de France, 1955 [c1954] |
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Descrizione fisica |
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Collana |
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Altri autori (Persone) |
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Disciplina |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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3. |
Record Nr. |
UNINA9910830717803321 |
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Autore |
Ruppel Warren |
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Titolo |
Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell |
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Pubbl/distr/stampa |
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Hoboken, N.J., : John Wiley & Sons, c2006 [2005] |
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ISBN |
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1-119-20119-5 |
1-280-34354-0 |
9786610343546 |
0-471-77016-7 |
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Descrizione fisica |
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1 online resource (178 p.) |
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Collana |
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Disciplina |
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Soggetti |
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Nonprofit organizations - Auditing |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di contenuto |
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NOT-FOR-PROFIT AUDIT COMMITTEE BEST PRACTICES; About the Author; Contents; Preface; Chapter 1: Background and Regulatory Issues; TYPES OF NOT-FOR-PROFIT ORGANIZATIONS COVERED BY THIS BOOK; UNIQUE CHARACTERISTICS OF NOT-FOR-PROFIT ORGANIZATIONS; FINANCIAL REPORTING ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; USERS OF NOT-FOR-PROFIT ORGANIZATION FINANCIAL STATEMENTS; REGULATORY ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; SUMMARY; Chapter 2: Establishing an Audit Committee and Determining Its Charter; CHARTER AND BYLAWS REVIEW; AUDIT COMMITTEE MEMBERS; NUMBER OF AUDIT COMMITTEE MEETINGS |
MEETING ATTENDANCEMINUTES OF MEETINGS; DESIGNATION OF COMMITTEE CHAIR; DESIGNATION OF A COMMITTEE SECRETARY; TERMS OF AUDIT COMMITTEE APPOINTMENTS; STAGGERING AUDIT COMMITTEE MEMBER TERMS; ANNUAL REVIEW AND REPORTING OF AUDIT COMMITTEE ACTIVITIES; ABILITY TO HIRE OUTSIDE COUNSEL AND OTHER ADVISORS; CONFLICTS-OF-INTEREST STATEMENTS; SUMMARY; Chapter 3: Responsibilities of Internal Control over Financial Reporting; INTERNAL CONTROL BASICS; RISKS OF MANAGEMENT |
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OVERRIDE OF CONTROLS; RELATIONSHIP OF INTERNAL CONTROL TO FINANCIAL REPORTING |
OPTIONS FOR REPORTING BY MANAGEMENT AND INDEPENDENT AUDITORS ON INTERNAL CONTROLSUMMARY; Chapter 4: Understanding and Addressing the Risks of Fraud; DEFINITION OF FRAUD; FRAUD IN RELATION TO FINANCIAL REPORTING; THE AUDIT COMMITTEE'S ROLE IN PREVENTING AND DETECTING FRAUD; FRAUD RISK FACTORS TO CONSIDER; SUMMARY; Chapter 5: Defining the Role of the Internal Audit Function; DEFINITION OF AN INTERNAL AUDIT FUNCTION; RELATIONSHIP OF THE AUDIT COMMITTEE TO THE INTERNAL AUDIT FUNCTION; INTERNAL AUDIT FUNCTION'S ROLE IN SUPPORTING MANAGEMENT ASSERTIONS ABOUT INTERNAL CONTROL; SUMMARY |
Chapter 6: Establishing an Effective Whistleblower ProgramSARBANES-OXLEY REQUIREMENTS FOR AUDIT COMMITTEES RELATIVE TO WHISTLEBLOWERS; PROTECTING WHISTLEBLOWERS FROM RETALIATION; SUMMARY; Chapter 7: Audit Committee's Relationship with the Independent Auditor; DEFINING THE BROAD RELATIONSHIP OF THE AUDIT COMMITTEE AND THE INDEPENDENT AUDITOR; PROCURING THE SERVICES OF AN INDEPENDENT AUDITOR; UNDERSTANDING THE INDEPENDENT AUDIT OF FINANCIAL STATEMENTS; MONITORING THE INDEPENDENCE OF THE INDEPENDENT AUDITOR; COMMUNICATIONS RECEIVED FROM THE INDEPENDENT AUDITOR |
OPTIONAL ATTESTATION ABOUT MANAGEMENT'S ASSERTIONS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTINGSUMMARY; Chapter 8: An Audit Committee Action Plan; HOLDING AN ORGANIZATIONAL MEETING; REVIEWING THE AUDIT PLAN WITH THE INDEPENDENT AUDITOR; REVIEWING THE AUDIT RESULTS AND DRAFT FINANCIAL STATEMENTS; REVIEWING THE INDEPENDENT AUDITOR'S MANAGEMENT LETTER AND ADDRESSING INTERNAL CONTROL ISSUES; HOLDING EXECUTIVE SESSIONS; SUMMARY; Index |
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Sommario/riassunto |
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How can not-for-profit organizations be sure they play by the rules when the rules aren't clear?Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit organizations answer these questions:* In today's |
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