The Audit Committee Handbook, Fifth Edition, provides comprehensive guidance on all functions and responsibilities of the audit committee. The fifth edition is completely updated and expanded with new practical guidance and the latest regulatory changes that impact audit committees. New material on COSO Monitoring guidance, Fraud Risk, International environment, in addition to all new sample charters and guidance are provided.Louis Braiotta (Binghamton, NY) is a professor of accounting in the School ofManagement at SUNY Binghamton. Prior to his work at SUNY, Braiotta was associated with Ernst s experience includes auditing public and private companies and assisting an array of companies in the improvement and documentation of effective systems of internal control. He has also assisted large public companiesin the development and execution of plans to restate their financial statements in the wake of internal control failures. Trent. Most recently, Trent was appointed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) board to lead a project to develop guidance regarding the effective monitoring of internal control in accordance with COSOs Internal ControlIntegrated Framework. Trent is a frequent speaker at seminars and publishes Grant Thorntons award-winning quarterly CorporateGovernor newsletter.
- ISBN: 978-0-470-56048-8
- Editorial: John Wiley & Sons
- Encuadernacion: Cartoné
- Páginas: 400
- Fecha Publicación: 31/03/2010
- Nº Volúmenes: 1
- Idioma: Inglés