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[null,"1.","Record Nr.",null,"UNINA9910143561603321"]
[null,null,"Autore",null,"Ruppel Warren"]
[null,null,"Titolo",null,"Not-for-profit audit committee best practices [[electronic resource] /] / Warren Ruppell"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : John Wiley & Sons, c2006 [2005]"]
[null,null,"ISBN",null,"1-119-20119-5"]
[{"$nulls":4},"1-280-34354-0"]
[{"$nulls":4},"9786610343546"]
[{"$nulls":4},"0-471-77016-7"]
[null,null,"Descrizione fisica",null,"1 online resource (178 p.)"]
[null,null,"Collana",null,"Wiley best practices"]
[null,null,"Disciplina",null,"657.45"]
[{"$nulls":4},"657/.45"]
[null,null,"Soggetti",null,"Nonprofit organizations - Auditing"]
[{"$nulls":4},"Electronic books."]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,"Nota di contenuto",null,"NOT-FOR-PROFIT AUDIT COMMITTEE BEST PRACTICES; About the Author; Contents; Preface; Chapter 1: Background and Regulatory Issues; TYPES OF NOT-FOR-PROFIT ORGANIZATIONS COVERED BY THIS BOOK; UNIQUE CHARACTERISTICS OF NOT-FOR-PROFIT ORGANIZATIONS; FINANCIAL REPORTING ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; USERS OF NOT-FOR-PROFIT ORGANIZATION FINANCIAL STATEMENTS; REGULATORY ENVIRONMENT OF NOT-FOR-PROFIT ORGANIZATIONS; SUMMARY; Chapter 2: Establishing an Audit Committee and Determining Its Charter; CHARTER AND BYLAWS REVIEW; AUDIT COMMITTEE MEMBERS; NUMBER OF AUDIT COMMITTEE MEETINGS"]
[{"$nulls":4},"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 OVERRIDE OF CONTROLS; RELATIONSHIP OF INTERNAL CONTROL TO FINANCIAL REPORTING"]
[{"$nulls":4},"OPTIONS FOR REPORTING BY MANAGEMENT AND INDEPENDENT AUDITORS ON INTERNAL CONTROLSUMMARY; Chapter 4: Understanding and Addressing the Risks of Fraud; DEFINITION OF FRAUD; FRAUD IN RELATION TO FINANCIAL REPORTING; THE AUDIT COMMITTEE'S ROLE IN PREVENTING AND DETECTING FRAUD; FRAUD RISK FACTORS TO CONSIDER; SUMMARY; Chapter 5: Defining the Role of the Internal Audit Function; DEFINITION OF AN INTERNAL AUDIT FUNCTION; RELATIONSHIP OF THE AUDIT COMMITTEE TO THE INTERNAL AUDIT FUNCTION; INTERNAL AUDIT FUNCTION'S ROLE IN SUPPORTING MANAGEMENT ASSERTIONS ABOUT INTERNAL CONTROL; SUMMARY"]
[{"$nulls":4},"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"]
[{"$nulls":4},"OPTIONAL ATTESTATION ABOUT MANAGEMENT'S ASSERTIONS REGARDING INTERNAL CONTROL OVER FINANCIAL REPORTINGSUMMARY; Chapter 8: An Audit Committee Action Plan; HOLDING AN ORGANIZATIONAL MEETING; REVIEWING THE AUDIT PLAN WITH THE INDEPENDENT AUDITOR; REVIEWING THE AUDIT RESULTS AND DRAFT FINANCIAL STATEMENTS; REVIEWING THE INDEPENDENT AUDITOR'S MANAGEMENT LETTER AND ADDRESSING INTERNAL CONTROL ISSUES; HOLDING EXECUTIVE SESSIONS; SUMMARY; Index"]
[null,null,null,"Sommario/riassunto","How can not-for-profit organizations be sure they play by the rules when the rules aren't clear?Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit organizations answer these questions:* In today's"]
[null,"2.","Record Nr.",null,"UNISA996394734103316"]
[null,null,"Autore",null,"Allestree Richard <1619-1681.>"]
[null,null,"Titolo",null,"The whole duty of man [[electronic resource] ] : laid down in a plain and familiar way for the use of all, but especially the meanest reader. Divided into XVII. chapters; one whereof being read every Lords Day, the whole may be read over thrice in the year. Necessary for all families, with private devotions for several occasions"]
[null,null,"Pubbl/distr/stampa",null,"London, : printed for M[ary] Garthwait, at the sign of the Kings-head in St. Pauls Church-yard, 1671"]
[null,null,"Descrizione fisica",null,"[28], 372 p. : ill. (metal cut)"]
[null,null,"Soggetti",null,"Christian life"]
[{"$nulls":4},"Devotional exercises"]
[{"$nulls":4},"Prayers"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Attributed to Richard Allestree. Sometimes also attributed to Dorothy Pakington, Richard Sterne, John Fell, or Humphrey Henchman and others."]
[{"$nulls":4},"Prefatory letter signed: H. Hammon."]
[{"$nulls":4},"With an additional title page, engraved: The whole duty of man necessary for all families."]
[{"$nulls":4},"The frontispiece is engraved and bears the arms of Charles II."]
[{"$nulls":4},"The frontispiece and engraved title page have vertical chain-lines."]
[{"$nulls":4},"Reproduction of the original in the Bodleian Library."]
[null,null,null,"Sommario/riassunto","eebo-0014"]