9781940235448 (paperback) 1940235448 (paperback)
Offers guidance and support to audit committees. Includes a range of tools and resources such as questionnaires and checklists, and explains how to improve audit committee function.
Formatted Contents Note
Part I: Audit Committee Administration. Audit committee member roles and responsibilities Audit committee charter matrix Audit committee financial expert decision tree Sample request for proposal letter for CPA services and qualifications (public company) AICPA peer reviews and PCAOB inspections of CPA firms an overview Guidelines for hiring the Chief Audit Executive (CAE) Engaging independent counsel and other advisers. Part II: Key reponsibilities. Internal control guidelines and tool for the audit committee Fraud and the responsibilities of the audit committee an overview Whistleblower policy: complaint reporting procedures and tracking report Issues report from management Guidelines and questions for conducting an audit committee executive session Independent auditor communications with audit committee Responding to the identification of a material weakness a checklist for the audit committee. Part III: Performance evaluation. Evaluating the internal audit function questions to consider Evaluating the independent auditor questions to consider Conducting an audit committee self-evaluation questions to consider. Part IV: Other tools. Enterprise risk management a primer on the COSO framework Enterprise risk management a tool for strategic oversight Common security and exchange commission (SEC) filings an overview SEC final rule on audit committee financial experts IFRS implementation Resources for audit committees.
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Print version: AICPA audit committee toolkit. Public companies. 3rd edition