The audit committee handbook [[electronic resource] /] / Louis Braiotta, Jr. ... [et al.]

• Pubblicazione: Hoboken, NJ, : Wiley, 2010
• Edizione: 5th ed.
• Descrizione fisica: 1 online resource (403 p.)
• Disciplina: 658.15
• Soggetto topico: Audit committees; Auditing
• Altri autori: BraiottaLouis <1943->
• Note generali: Includes index.
• Nota di contenuto: The 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 ; Appendix 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 ; Part 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
• Sommario/riassunto: The 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
• Titolo autorizzato: The audit committee handbook
• ISBN: 1-119-19981-6; 1-282-54778-X; 9786612547782; 0-470-61605-9
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910140578003321
• Lo trovi qui: Univ. Federico II