LEADER 03553nam 2200601Ia 450 001 9910140578003321 005 20230725023400.0 010 $a1-119-19981-6 010 $a1-282-54778-X 010 $a9786612547782 010 $a0-470-61605-9 035 $a(CKB)2670000000018247 035 $a(EBL)487622 035 $a(OCoLC)607555030 035 $a(SSID)ssj0000412346 035 $a(PQKBManifestationID)11294113 035 $a(PQKBTitleCode)TC0000412346 035 $a(PQKBWorkID)10366701 035 $a(PQKB)11473496 035 $a(MiAaPQ)EBC487622 035 $a(Au-PeEL)EBL487622 035 $a(CaPaEBR)ebr10385891 035 $a(CaONFJC)MIL254778 035 $a(EXLCZ)992670000000018247 100 $a20091116d2010 uy 0 101 0 $aeng 135 $aur|n|---||||| 181 $ctxt 182 $cc 183 $acr 200 04$aThe audit committee handbook$b[electronic resource] /$fLouis Braiotta, Jr. ... [et al.] 205 $a5th ed. 210 $aHoboken, NJ $cWiley$d2010 215 $a1 online resource (403 p.) 300 $aIncludes index. 311 $a0-470-56048-7 327 $aThe Audit Committee Handbook, Fifth Edition; Contents; Preface; Part One: Getting Acquainted with Your Responsibilities; Chapter 1: Corporate Accountability: Focus on the Audit Committee; Chapter 2: Audit Committees: Basic Roles and Responsibilities; Chapter 3: The External Users of Financial Reporting Information; Chapter 4: The Legal Environment of the Audit Committee; Chapter 5: Rules of the Road: Financial Reports and Their Audits; Part Two: The Planning Function of the Audit Committee; Chapter 6: Planning the External Audit 327 $aAppendix 6A: Qualitative Factors That May Influence the Determination of MaterialityAppendix 6B: Example Audit Planning Schedule; Chapter 7: Planning the Internal Audit; Part Three: The Monitoring and Reviewing Functions of the Audit Committee; Chapter 8: Monitoring the System of Internal Control; Chapter 9: Evaluating the Internal and External Audit Function; Chapter 10: Communications between Auditors and Audit Committees; Chapter 11: A Perspective on Fraud and the Auditor; Chapter 12: The Audit Committee, Corporate Culture, and Tone at the Top 327 $aPart Four: The Reporting Function and the Audit CommitteeChapter 13: Independent Auditors' Reports; Chapter 14: The Audit Committee's Report and Concluding Observations; Appendix: Appendix Professional Accounting Associations, Business Organizations, Boards, Commissions, and Directors Publications; About the Authors; Index 330 $aThe 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 gen 606 $aAudit committees 606 $aAuditing 615 0$aAudit committees. 615 0$aAuditing. 676 $a658.15 701 $aBraiotta$b Louis$f1943-$0930459 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910140578003321 996 $aThe audit committee handbook$92092892 997 $aUNINA