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Louis, Jr. Braiotta - The Audit Committee Handbook

"The Audit Committee Handbook, Fourth Edition serves as an excellent and functional road map for audit committee members, corporate board members, and practitioners operating within today's vastly changing regulatory environment . . . providing the tools for better adherence to the newly enacted, higher standards of corporate responsibility."—Jo Ann Golden, CPA, Past president, New York State Society of Certified Public Accountants, Partner, Dermody, Burke & Brown, CPA, PLLC

The classic guide to audit committee responsibilities—completely updated to cover the newest regulations

Since the publication of the Third Edition of The Audit Committee Handbook in 1999, the accounting world has been turned on its heel by the major debacles of Enron, WorldCom, Tyco, and others. With major reform in the air, audit committee members need the most current information available to help them adhere to the new guidelines.

The Audit Committee Handbook, Fourth Edition fills the need for an up-to-date reference to help busy professionals perform oversight responsibilities during this time of great financial liability. This newly updated Fourth Edition features:

* Checklists and practical guidance to help audit committee members meet their responsibilities in this new era of accountability

* The latest guidance for compliance from the SEC and the major stock exchanges

* New material addressing the scandals of the past two years and their impact on audit committees

* Guidance from the IIA on how to work with internal auditors

Audit committees have come under increased scrutiny due to several high-profile accounting scandals. In all these scandals, the audit committees completely failed in their oversight responsibilities and signed off on fraudulent information. With new, more stringent regulations in place to improve oversight effectiveness, audit committees are now more accountable for their company's financials than ever before. The newly revised Fourth Edition of The Audit Committee Handbook is completely updated to help you comply with the new, stricter regulations.

Comprehensive in scope and an invaluable professional reference, this timely revision provides in-depth guidance on all functions and responsibilities of today's audit. Addressing such changes as the Sarbanes-Oxley Act of 2002 and the Securities and Exchange Commission's final rules amending the securities laws, this Fourth Edition provides up-to-date information on all the functions, duties, and responsibilities of audit committees, as well as their direction in the corporate governance context. Focusing on current trends and developments that maximize the effectiveness of audit committees, The Audit Committee Handbook also includes numerous references to leading organizations in both the public and private sectors.

Written to help audit committees plan their agendas and achieve their mission in corporate governance, The Audit Committee Handbook helps professionals:

* 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 latest techniques and strategies for committee meetings

* Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to the stockholders

* Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes

* Understand the legal aspects of the audit committee and role of legal counsel, as well as fraudulent financial reporting

The Audit Committee Handbook is a must-have for all audit committee members, board directors, corporate secretaries, CEOs, CFOs, and auditors involved in the accounting practices of their firms.

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