Audit committees : a guide to good practice /

Objectives and responsibilities of an independent audit committee (delegated by a board).

Detalles Bibliográficos
Clasificación:Libro Electrónico
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Sydney, N.S.W. : Australian Institute of Company Directors, 2017.
Edición:3rd edition.
Temas:
Audit committees > Australia.
Finance, Public > Australia > Auditing.
Expenditures, Public.
Administrative agencies > Australia > Auditing.
Executive departments > Australia > Auditing.
Comités de vérification comptable > Australie.
Finances publiques > Australie > Vérification comptable.
Dépenses publiques.
Administrative agencies > Auditing
Audit committees
Executive departments > Auditing
Expenditures, Public
Finance, Public > Auditing
Australia
Australian
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Intro
  • Title Page
  • Imprint
  • Introduction
  • Who should use this guide?
  • Purpose of this guide
  • Recent developments regarding audit committees
  • Chapter One: The board and board committees
  • Chapter Two: Role of the audit committee
  • Chapter Three: Regulatory context
  • Corporations Act 2001
  • ASX Listing Rules and Corporate Governance Guidelines
  • AASB Accounting Standards
  • AUASB Auditing Standards
  • International Professional Practices Framework
  • Accounting Professional and Ethical Standards Board
  • Australian Securities and Investments Commission
  • Australian Prudential Regulatory Authority
  • Standards Australia
  • Chapter Four: Responsibilities of the audit committee
  • Financial reporting
  • Annual financial report
  • Other external reporting
  • External audit
  • Internal audit
  • Risk management and internal control
  • Compliance and ethics
  • Fraud
  • Chapter Five: Relationships
  • Board
  • Role
  • Responsibilities
  • External auditor
  • Role
  • Responsibilities
  • Promoting effective two-way communication
  • Establishing whether the preconditions for an audit are present
  • Agreeing to the terms of the audit engagement
  • Establishing and maintaining independence
  • Discussing elements of audit planning
  • Discussing significant related party relationships and transactions
  • Enquiring about fraud
  • Communicating significant findings from the audit
  • Responding to questions
  • Internal Auditor
  • Role
  • Responsibilities
  • Discussing elements of internal audit planning
  • Communicating on independence
  • Communicating matters arising from an internal audit
  • Responding to requests
  • Engaging with the audit committee on matters associated with risk management, internal control and other matters
  • Chapter Six: Developing an effective charter
  • Chapter Seven: Membership
  • Audit committee composition
  • Selection of audit committee members
  • Independent and non-executive members
  • Audit committee chair
  • Induction of new members
  • Ongoing training
  • Rotation
  • Chapter Eight: Conducting meetings
  • Frequency of meetings
  • Structure of meetings
  • Attendance
  • Chapter Nine: Reporting by the audit committee
  • To the board
  • To shareholders
  • To other stakeholders
  • Chapter Ten: Assessing performance
  • Assessing the audit committee's performance
  • Evaluation of individual audit committee members
  • Further reading
  • Appendix 1: Sample audit committee charter
  • Sample audit committee charter
  • Appendix 2: Self-assessment guide for audit committees
  • Assessing audit committee performance
  • Appendix 3: Management representation letter
  • Matters commonly included in a management representation letter
  • Glossary
  • Chief audit executive (CAE)
  • Concise financial report
  • Continuous disclosure obligations
  • External auditor
  • Financial report (as set out in the Corporations Act 2001)
  • Financial statements
  • Internal audit activity

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