The Audit Committee Handbook

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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 Order your copy today!

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TeAM YYeP G Digitally signed by TeAM YYePG DN: cn=TeAM YYePG, c=US, o=TeAM YYePG, ou=TeAM YYePG, [email protected] Reason: I attest to the accuracy and integrity of this document Date: 2005.04.27 14:18:44 +08'00' THE AUDIT COMMITTEE HANDBOOK Fourth Edition LOUIS BRAIOTTA, JR., C.P.A. School of Management State University of New York at Binghamton New York • Chichester • Brisbane • Toronto • Singapore The Audit Committee Handbook Fourth Edition THE AUDIT COMMITTEE HANDBOOK Fourth Edition LOUIS BRAIOTTA, JR., C.P.A. School of Management State University of New York at Binghamton New York • Chichester • Brisbane • Toronto • Singapore This book is printed on acid-free paper. Copyright © 2004 by John Wiley & Sons. All rights reserved. Published by John Wiley & Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication