The Evolving Role Of Corporate Audit Committees
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The Evolving Role Of Corporate Audit Committees
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Author : Ross Institute of Accounting Research Round-table Discussion on the Evolving Role of Corporate Audit Committees
language : en
Publisher:
Release Date : 1977
The Evolving Role Of Corporate Audit Committees written by Ross Institute of Accounting Research Round-table Discussion on the Evolving Role of Corporate Audit Committees and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Auditing categories.
The Audit Committee Performing Corporate Governance
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Author : Laura F. Spira
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-05-08
The Audit Committee Performing Corporate Governance written by Laura F. Spira and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-05-08 with Business & Economics categories.
Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.
The Audit Committee Handbook
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Author : Louis Braiotta, Jr.
language : en
Publisher: John Wiley & Sons
Release Date : 2010-02-22
The Audit Committee Handbook written by Louis Braiotta, Jr. and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-02-22 with Business & Economics categories.
The Audit Committee Handbook, Fifth Edition The Audit Committee Handbook, Fifth Edition guides you to: Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities Identify the developments that impact audit committee practices and the most current techniques and strategies for committee meetings Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to shareholders Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes A must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms, The Audit Committee Handbook, Fifth Edition is the most authoritative work on audit committees in the marketplace.
Audit Committees
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Author : Gerald S. Backman
language : en
Publisher: Aspen Publishers
Release Date : 2000
Audit Committees written by Gerald S. Backman and has been published by Aspen Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Audit comittees categories.
Audit Committees: Regulation and Practice is the only complete, one-volume guide to complying with every aspect of the new SEC regulations and stock exchange listing requirements. You'll find comprehensive analysis of the new rules from a corporate perspective...insightful guidance on bringing your audit committee and its oversight procedures into compliance...extensive discussions on best practices and effective committee strategies and structures...detailed sample charters, calendars and other time-saving tools...and insightful articles about the potential future impact of the rules.
Audit Committee Essentials
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Author : Curtis C. Verschoor
language : en
Publisher: John Wiley & Sons
Release Date : 2008-04-30
Audit Committee Essentials written by Curtis C. Verschoor and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-04-30 with Business & Economics categories.
Praise for Audit Committee Essentials "Audit Committee Essentials is an excellent and comprehensive resource, documented with key references and illustrated with real-life company examples for all types of commercial and nonprofit enterprises. Dr. Verschoor brings into focus the intertwined impact of risk management, internal controls, and ethics on oversight responsibilities for both the audit committee and the entire board of directors. From my personal perspective as an audit committee member and as a director of both profit and nonprofit entities, this book should be required reading for corporate management, boards of directors, and their committees." --George K. Gill, Chairman and CEO of PetAg, Inc.; Director and member of the Investment and Audit Committees of the United Methodist Foundation of Northern Illinois "Maintaining the highest ethical standards is critical to the success of not-for-profits in today's world. Dr. Verschoor's book provides a practical, highly prescriptive approach to ensuring that governance processes meet the highest expectations of managers, employees, volunteers, contributors, and other stakeholders. I am very impressed with the readability of the book. It definitely raises one's awareness of the need for a thought-out plan that ensures strong financial and ethical credibility." --John S. Maxson, President and CEO Greater North Michigan Avenue Association, Chicago, Illinois A concise and readable account of the audit committee's roles and responsibilities The Sarbanes-Oxley Act has changed the way all corporations now operate, regardless of size. In Audit Committee Essentials, goverance expert Curtis Verschoor explains with great detail and razor-sharp precision why internal control is so critical, emphasizing financial literacy, a requirement under Sarbanes-Oxley, as well as oversight of the financial reporting process and related controls, ethics and the internal and independent audits. Written for seasoned professionals as well as newly assigned board members, Audit Committee Essentials is a vital tool in order to stay abreast of the rapidly changing governance requirements and responsibilities of audit committees.
Audit Committees
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Author : Australian Institute of Company Directors
language : en
Publisher: AICD
Release Date : 2008
Audit Committees written by Australian Institute of Company Directors and has been published by AICD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Business & Economics categories.
"Role and responsibilities of Audit Subcommittees of Boards. Provides a practical introduction to the role of and responsibilities of the audit committee. Explains the context in which an audit committee typically operates and outlines good practice. Reflects developments in audit committee practice, legislation and gudance from regulatory bodiesand leading global board practices since 2001."--Provided by publisher.
Sarbanes Oxley And The New Internal Auditing Rules
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Author : Robert R. Moeller
language : en
Publisher: John Wiley & Sons
Release Date : 2004-05-10
Sarbanes Oxley And The New Internal Auditing Rules written by Robert R. Moeller and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-05-10 with Business & Economics categories.
Sarbanes-Oxley and the New Internal Auditing Rulesthoroughly and clearly explains the Sarbanes-Oxley Act, how itimpacts auditors, and how internal auditing can help with itsrequirements, such as launching an ethics and whistle-blowerprogram or performing effective internal controls reviews under theCOSO framework. With ample coverage of emerging rules that have yetto be issued and other matters subject to change, this bookoutlines fundamental blueprints of the new rules, technologicaldevelopments, and evolving trends that impact internal auditprofessionals. Order your copy today!
Audit Committee Briefing
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Author : Curtis C. Verschoor
language : en
Publisher:
Release Date : 2000
Audit Committee Briefing written by Curtis C. Verschoor and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000 with Audit committees categories.
Corporate Audit Committees
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Author : Robert Kuhn Mautz
language : en
Publisher:
Release Date : 1977
Corporate Audit Committees written by Robert Kuhn Mautz and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Accounting categories.
Audit Committee Formation In The Aftermath Of The 2007 2009 Global Financial Crisis Volume Ii
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Author : Zabihollah Rezaee
language : en
Publisher:
Release Date : 2016-07-08
Audit Committee Formation In The Aftermath Of The 2007 2009 Global Financial Crisis Volume Ii written by Zabihollah Rezaee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-08 with BUSINESS & ECONOMICS categories.
The audit committee, as an integral component of corporate governance, has gained considerable attention in the aftermath of 2007-2009 global financial crisis. The audit committee's role has evolved from a voluntary liaison between management and external auditors to the standing committee of the board of directors in overseeing all aspects of corporate governance, financial reporting, internal controls, risk assessment, and audit activities. This book addresses the determinants of audit committee oversight effectiveness, including their composition, independence, authority, resources, diligence, and activities. Today, audit committees operate in an environment of ever-increasing corporate governance reforms established to protect investors and the public from receiving misleading financial statements and related audit reports. Audit committees, in complying with emerging corporate governance reforms, are striving to improve their oversight effectiveness to discharge their oversight responsibilities. This book is organized into three separate volumes, and each volume can be utilized separately or in an integrated form. The first volume addresses the formation of the audit committee, its relevance, sources, structure and roles; the second volume focuses on the oversight functions of the audit committee; and the third volume presents the emerging issues of audit committees. The first volume consists of five chapters that examine the relevance and fundamentals of the audit committees as well as the determinants of audit committee effectiveness. The second volume consists of nine chapters on financial, auditing, internal control, risk management, ethics and compliance, antifraud, and other oversight functions of the audit committee. The third volume consists of several chapters on the emerging issues of audit committees pertaining to evaluation, education, reporting, and accountability as well as audit committees of private companies, governmental entities, and not-for-profit organizations. The three volumes of this book present the essential and fundamental aspects and functions of audit committees, with a keen focus on their working relationship with other corporate governance participants including the board of directors, executives, internal auditors, external auditors, legal counsel, financial analysts, investment bankers, governing bodies, standard setters, and other stakeholders. Anyone who is involved with corporate governance, the financial reporting process, and audit functions should be interested in this book. Specifically, corporations and their executives, the boards of directors and audit committees, internal and external auditors, accountants, governing bodies, users of financial statements (investors, creditors, pensioners), business schools, and other professionals (attorneys, financial analysts, bankers) will benefit from this book. The three volumes of the book focus on up-to-date corporate governance measures and best practices in the aftermath of the global financial crisis and their impacts on audit committee effectiveness.