Audit Committee Essentials - Verschoor, Curtis C.
Marktplatzangebote
Gebraucht bestellen
Ein Angebot für € 26,96 €
  • Gebundenes Buch

Audit Committee Essentials covers the role and responsibilities of the Audit Committee of Corporate Boards of Directors following the enactment of the Sarbanes-Oxley Act. It explains why internal control is so critical and how the audit committee can work to make it more effective, with an emphasis on the oversight of the financial reporting process and on oversight of the independent audit.
Table of contents:
About the Author.
About the Institute of Internal Auditors.
Preface.
1. Evolution of Audit Committees.
2. Full Board Responsibilities and Effective Board…mehr

Produktbeschreibung
Audit Committee Essentials covers the role and responsibilities of the Audit Committee of Corporate Boards of Directors following the enactment of the Sarbanes-Oxley Act. It explains why internal control is so critical and how the audit committee can work to make it more effective, with an emphasis on the oversight of the financial reporting process and on oversight of the independent audit.

Table of contents:

About the Author.

About the Institute of Internal Auditors.

Preface.

1. Evolution of Audit Committees.

2. Full Board Responsibilities and Effective Board Processes.

3. Personal Characteristics of Effective Boards and Members.

4. Duties of Audit Committees Prescribed by Law, Regulation, or Rule.

5. Overview of Additional Duties of Audit Committees Considered to Be Best Practices.

6. Necessary Characteristics of Audit Committees and Their Members.

7. The Audit Committee and Its Charter.

8. Audit Committee Oversight of Financial Statements and Financial Disclosures.

9. The Audit Committee and Internal Auditing.

10. The Audit Committee and Risk Management.

11. The Audit Committee and Internal Control.

12. The Audit Committee and Ethics-Related Initiatives.

13. The Audit Committee and Information Technology.

14. Audit Committee Issues in Not-for-Profit Entities.

15. Audit Committee Resources.

Glossary.

Index.
Autorenporträt
Curtis C. Verschoor, CPA, author of eleven accounting books on audit committees and auditing, is the Chairman and CEO of C.C. Verschoor and Associates, Inc. He is an audit committee chair, researcher, consultant, and expert witness on assignments concerning corporate governance, corporate audit management, business, and professional ethics. He is a research professor of accounting at DePaul University and has been a CFO and a controller at several large corporations, including Baxter and Colgate-Palmolive. He has also published numerous journal articles on these subjects.
Rezensionen
"The purpose of this book, is to provide an introduction to the essentials of the extant statutes or recommended requirements on audit-committee formation and operation, and the specific roles and responsibilities that have been prescribed by legal authorities, market regulators, and professional bodies. In summary, this book provides a comprehensive and updated coverage of the statutory requirements, guidelines, and best-practice recommendations about audit committees duties, responsibilities, and operations, from the perspective of strengthening corporate governance. This book is written concisely without the use of jargon and legalese so it is easy to read and understand." ( The International Journal of Accounting , March 2010)