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Audit committees : a guide to good practice /
Objectives and responsibilities of an independent audit committee (delegated by a board).
| Clasificación: | Libro Electrónico |
|---|---|
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Sydney, N.S.W. :
Australian Institute of Company Directors,
2017.
|
| Edición: | 3rd edition. |
| Temas: | |
| Acceso en línea: | Texto completo |
MARC
| LEADER | 00000cam a2200000Mi 4500 | ||
|---|---|---|---|
| 001 | EBOOKCENTRAL_ocn988256385 | ||
| 003 | OCoLC | ||
| 005 | 20240329122006.0 | ||
| 006 | m go d | ||
| 007 | cr unu---auuuu | ||
| 008 | 170529s2017 xna go 001 0 eng | ||
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| 019 | |a 1143617832 | ||
| 020 | |a 9781876604448 | ||
| 020 | |a 1876604441 | ||
| 029 | 0 | |a AU@ |b 000059974826 | |
| 029 | 1 | |a AU@ |b 000070391350 | |
| 035 | |a (OCoLC)988256385 |z (OCoLC)1143617832 | ||
| 042 | |a anuc | ||
| 043 | |a u-at--- | ||
| 050 | 4 | |a HJ90 |b .A935 2012 | |
| 082 | 0 | 4 | |a 354.9400723205 |2 23 |
| 049 | |a UAMI | ||
| 245 | 0 | 0 | |a Audit committees : |b a guide to good practice / |c joint publication from the Auditing and Assurance Standards Board, Australian Institute of Company Directors and the Institute of Internal Auditors-Australia. |
| 250 | |a 3rd edition. | ||
| 264 | 1 | |a Sydney, N.S.W. : |b Australian Institute of Company Directors, |c 2017. | |
| 300 | |a 1 online resource | ||
| 336 | |a text |b txt |2 rdacontent | ||
| 337 | |a computer |b c |2 rdamedia | ||
| 338 | |a online resource |b cr |2 rdacarrier | ||
| 500 | |a Includes index. | ||
| 505 | 0 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 505 | 8 | |a 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 | |
| 520 | |a Objectives and responsibilities of an independent audit committee (delegated by a board). | ||
| 590 | |a ProQuest Ebook Central |b Ebook Central Academic Complete | ||
| 650 | 0 | |a Audit committees |z Australia. | |
| 650 | 0 | |a Finance, Public |z Australia |x Auditing. | |
| 650 | 0 | |a Expenditures, Public. | |
| 650 | 0 | |a Administrative agencies |z Australia |x Auditing. | |
| 650 | 0 | |a Executive departments |z Australia |x Auditing. | |
| 650 | 6 | |a Comités de vérification comptable |z Australie. | |
| 650 | 6 | |a Finances publiques |z Australie |x Vérification comptable. | |
| 650 | 6 | |a Dépenses publiques. | |
| 650 | 7 | |a Administrative agencies |x Auditing |2 fast | |
| 650 | 7 | |a Audit committees |2 fast | |
| 650 | 7 | |a Executive departments |x Auditing |2 fast | |
| 650 | 7 | |a Expenditures, Public |2 fast | |
| 650 | 7 | |a Finance, Public |x Auditing |2 fast | |
| 651 | 7 | |a Australia |2 fast |1 https://id.oclc.org/worldcat/entity/E39QbtfRv8PPH7gCqhkJ8DK8bM | |
| 653 | |a Australian | ||
| 710 | 2 | |a Auditing and Assurance Standards Board (Australia) |e issuing body. | |
| 710 | 2 | |a Australian Institute of Company Directors, |e issuing body. | |
| 710 | 2 | |a Institute of Internal Auditors (Australia) |e issuing body. | |
| 776 | 0 | 8 | |i Print version: |a Directors, Australian Institute of Company. |t Audit Committees 3e : A guide to good practice. |d Sydney : Australian Institute of Company Directors, ©2017 |z 9781876604417 |
| 856 | 4 | 0 | |u https://ebookcentral.uam.elogim.com/lib/uam-ebooks/detail.action?docID=6124304 |z Texto completo |
| 938 | |a ProQuest Ebook Central |b EBLB |n EBL6124304 | ||
| 994 | |a 92 |b IZTAP | ||