- 作 者：[美] 弗兰克·M·伯克，丹·M·盖伊
- 出 版 社：中信出版社
- 出版日期：2004-1-5
- ＩＳＢＮ：7508600118页 数：
- 尺 寸：16开版 次：
- 市场价格：58.00
- 分 类：内控内审 > 其他图书
内容提要
本书详细论述了审计委员会产生的原因、发展过程、承担的职责和运作方式。在内容上，它包含了很少被人们关注并讨论的话题，如解聘外部审计师的流程等，并且书中许多资料信息都进行了最近的更新。在表达上，它将技术性主题用读者易于理解的方式呈现，即使你不是职业律师或注册会计师，也不会被它拒之门外。更难得的是，本书作者具有丰富的实战经验和很高的专业素质，他们在附录中所提供的资料有很强的实用性，便于读者参考、使用。
目录
List of Exhibits
List of Appendices
How to Use This Book
About the Authors
Acknowledgments
Preface
Foreword from the Honorable Barbara Hackman Franklin
Chapter 1：The Need for an Audit Committee
Chapter 2：Early History of the Audit Committee Concept——1939 to 1987
Chapter 3：The 1987 Treadway Commission Report—A Defining Event
Chapter 4：Addotopma; Developments from Treadway to 2002
Chapter 5：The 1999 Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees—Another Major Milestone
Chapter 6：Creating an Audit Committee
Chapter 7：Appointing and Educating the Audit Committee
Chapter 8：Understanding Financial Statements
Chapter 9：The Responsibilities of an Audit Committee
Chapter 10：The Audit Committee’s Oversight of Internal Control
Chapter 11：The Potential Impact of the Caremark Decision on Audit Committees
Chapter 12：Relationship with the Internal Auditor
Chapter 13：Relationship with the External Auditor
Chapter 14：Audit Committee Meetings
Chapter 15：Termination of the External Auditor
Chapter 16：Evaluating the Audit Committee
Chapter 17：Audit Committees for Not-For-Profit and Public Sector Engtities
Chapter 18：Legal Liability of the Audit Committee and Its Members
Chapter 19：Audit Committees and Expanded Responsibilities
Appendices
Where to Find More Information
Glossary
List of Acronyms
Index
