The Resource Audit committees, Frederick D. Lipman, Esq., Barry H. Genkin, Esq., and Yelena M. Barychev, Esq

Audit committees, Frederick D. Lipman, Esq., Barry H. Genkin, Esq., and Yelena M. Barychev, Esq

Label
Audit committees
Title
Audit committees
Statement of responsibility
Frederick D. Lipman, Esq., Barry H. Genkin, Esq., and Yelena M. Barychev, Esq
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... covers the establishment and maintenance of effective audit committees after the Sarbanes-Oxley Act of 2002, as well as the historical development of audit committees prior to 2002. Major policy and procedural issues facing today's audit committee are explained, as well as the functions and the responsibilities of a typical committee and the potential liability of audit committee members. The portfolio also discusses two influential documents: the Report & Recommendations of the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees and the study commissioned by the Committee of Sponsoring Organizations of the Treadway Commission (the COSO Report). The response to these reports by the Securities and Exchange Commission and by the major stock markets is analyzed. Finally, the particular situation of audit committees of insured depository institutions and not-for-profit entities is examined, and the role of audit committee counsel is reviewed."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorName
Lipman, Frederick D
Entry convention
integrated entry
LC call number
KF1397
LC item number
.C654 no. 49-6th (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorName
  • Genkin, Barry H.
  • Barychev, Yelena M.
  • Bureau of National Affairs (Arlington, Va.)
Series statement
Corporate practice portfolio series
Series volume
portfolio 49-6th
http://library.link/vocab/subjectName
Audit committees
Label
Audit committees, Frederick D. Lipman, Esq., Barry H. Genkin, Esq., and Yelena M. Barychev, Esq
Instantiates
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
I. Introduction -- II. Audit committee provisions of the Sarbanes-Oxley Act of 2002 and recent developments -- III. The audit committee report -- IV. Auditor independence rules -- V. Audit committee policy and procedural issues -- VI. Functions and responsibilities -- VII. Potential liability of audit committee members -- VIII. Pre-Sarbanes-Oxley audit committee development -- IX. Insured depository institution audit committees-- X. Nonprofit entities -- XI. Role of counsel to the audit committee -- XII. Summary of the Sarbanes-Oxley Act of 2002 -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)59713128
System details
Mode of access: World Wide Web
Label
Audit committees, Frederick D. Lipman, Esq., Barry H. Genkin, Esq., and Yelena M. Barychev, Esq
Publication
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
txt
Content type MARC source
rdacontent
Contents
I. Introduction -- II. Audit committee provisions of the Sarbanes-Oxley Act of 2002 and recent developments -- III. The audit committee report -- IV. Auditor independence rules -- V. Audit committee policy and procedural issues -- VI. Functions and responsibilities -- VII. Potential liability of audit committee members -- VIII. Pre-Sarbanes-Oxley audit committee development -- IX. Insured depository institution audit committees-- X. Nonprofit entities -- XI. Role of counsel to the audit committee -- XII. Summary of the Sarbanes-Oxley Act of 2002 -- Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)59713128
System details
Mode of access: World Wide Web
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