Audit Committees: A Guide for Directors, Management, and Consultants, with CD-ROM (Sixth Edition)

Topics and Contents

1: The Need For An Audit Committee

2: Early History Of The Audit Committee Concept: 1939 To 1987

3: The 1987 Treadway Commission Report: A Defining Event

4: Additional Developments From Treadway To The Present

5: The 1999 Blue Ribbon Committee On Improving The Effectiveness Of Corporate Audit Committees: Another Major Milestone

6: The Sarbanes-Oxley Act Of 2002

7: Creating An Audit Committee

8: Appointing And Educating The Audit Committee

9: Understanding Financial Statements

10: The Responsibilities Of An Audit Committee

11: The Audit Committee's Overight Of Internal Control

12: The Potential Impact Of The Caremark Decision On Audit Committees

13: The Internal Audit Function

14: The External Audit Function

15: Audit Committee Meetings

16: Termination Of The External Auditor

17: Evaluating The Audit Committee

18: Audit Committees For Not-For-Profit And Public Sector Entities

19: Legal Liability Of Audit Committee Members

Appendix (Partial List):
  Sample Resolution Creating Audit Committee
  Officer Certification Of Annual Report On Form 10-K
  Internal Auditor Assessment By Audit Committee
  Illustrative Letter From The External Auditor To The Audit Committee Chair Re: Required Independence Discussions
  Sample Audit Committee Agendas For Committee Year
  Sample Request For Proposal--Audit Services, Audit Committee Self-Assessment Evaluation

Where To Find More Information

Glossary

List Of Acronyms