内容

目次

GETTING ACQUAINTED WITH YOUR RESPONSIBILITIES. Your Role in the Auditing Process. Corporate Accountability: How to Keep It in Perspective. The External Users of Accounting Information. The Legal Position of the Audit Committee. Rules of the Road???Auditing and Related Accounting Standards. THE PLANNING FUNCTION OF THE AUDIT COMMITTEE. An Overview of Audit Planning. Director's Role in Planning the Audit. THE MONITORING AND REVIEWING FUNCTIONS OF THE AUDIT COMMITTEE. Monitoring the System of Internal Control. Monitoring the Internal Audit Function. Reviewing Accounting Policy Disclosures. A Perspective on Fraud and the Auditor. Reviewing Certain General Business Practices. THE REPORTING FUNCTION AND THE AUDIT COMMITTEE. Independent Auditors' Reports. The Audit Directors' Report and Concluding Observations. Appendices. Index.