免费下载书籍地址：PDF下载地址
精美图片
Not-for-Profit Audit Committee Best Practices非盈利审计委员会最佳实践书籍详细信息
- ISBN：9780471697411
- 作者：暂无作者
- 出版社：暂无出版社
- 出版时间：2005-11
- 页数：166
- 价格：437.40
- 纸张：胶版纸
- 装帧：精装
- 开本：16开
- 语言：未知
- 丛书：暂无丛书
- TAG：暂无
- 豆瓣评分：暂无豆瓣评分
内容简介：
Due to recent， very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations， public companies have strict guidance on financial governance and accounting， including the functions and responsibilities of audit committee members。 Though not-for-profit organizations are subject to increased scrutiny， there has been no detailed guidance for their audit committees。 This book fills the void and helps not-for-profit organizations answer these questions：
In today's skeptical environment， how can responsible financial governance and reporting reassure wary donors and supporters， and perhaps give the organization a competitive advantage？
How should the audit committee be structured？
Which Sarbanes-Oxley requirements （if any） should the audit committee adopt？
Which best practices best fit the organization’s structure and financial reporting needs？ Complete with checklists， sample questions， and an index for quick reference， Not-for-Profit Audit Committee Best Practices covers:
Different types and unique characteristics of not-for-profit organizations
The audit committee’s role in preventing and detecting fraud
Important internal controls and the internal audit function
The relationship of the audit committee and the independent auditor
This heads-up， hands-on guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique not-for-profit organizations。 It’s also a valuable reference for board members， managers， independent auditors， and advisors of not-for-profit organizations。
Since not-for-profits are not required to comply with Sarbanes-Oxley， they have the advantage of being able to select from alternative ways of functioning。 Not-for-Profit Audit Committee Best Practices helps audit committee members select from various best practices to tailor the functioning to their particular circumstances。
书籍目录：
Preface xi
1 Background and Regulatory Issues
Types of Not-for-Profit Organizations Covered by This Book
Unique Characteristics of Not-for-Profit Organizations
Financial Reporting Environment of Not-for-Profit Organizations
Users of Not-for-Profit Organization Financial Statements
Regulatory Environment of Not-for-Profit Organizations
Summary
2 Establishing an Audit Committee and Determining Its Charter
Charter and Bylaws Review
Audit Committee Members
Number of Audit Committee Meetings
Meeting Attendance
Minutes of Meetings
Designation of Committee Chair
Designation of a Committee Secretary
Terms of Audit Committee Appointments
Staggering Audit Committee Member Terms
Annual Review and Reporting of Audit Committee Activities
Ability to Hire Outside Counsel and Other Advisors
Conflicts-of-Interest Statements
Summary
3 Responsibilities of Internal Control over Financial Reporting
Internal Control Basics
Risks of Management Override of Controls
Relationship of Internal Control to Financial Reporting
Options for Reporting by Management and Independent Auditors on
Internal Control
Summary
4 Understanding and Addressing the Risks of Fraud
Definition of Fraud
Fraud in Relation to Financial Reporting
The Audit Committee’s Role in Preventing and Detecting Fraud
Fraud Risk Factors to Consider
Summary
5 Defining the Role of the Internal Audit Function
Definition of an Internal Audit Function
Relationship of the Audit Committee to the Internal Audit Function
Internal Audit Function’s Role in Supporting Management Assertions about Internal Control
Summary
6 Establishing an Effective Whistleblower Program
Sarbanes-Oxley Requirements for Audit Committees Relative to Whistleblowers
Protecting Whistleblowers from Retaliation
Summary
7 Audit Committee’s Relationship with the Independent Auditor
Defining the Broad Relationship of the Audit Committee and the Independent Auditor
Procuring the Services of an Independent Auditor
Understanding the Independent Audit of Financial Statements
Monitoring the Independence of the Independent Auditor
Communications Received from the Independent Auditor
Optional Attestation about Management’s Assertions Regarding Internal Control over Financial Reporting
Summary
8 An Audit Committee Action Plan
Holding an Organizational Meeting
Reviewing the Audit Plan with the Independent Auditor
Reviewing the Audit Results and Draft Financial Statements
Reviewing the Independent Auditor’s Management Letter and AddressingInternal Control Issues
Holding Executive Sessions
Summary
Index
作者介绍：
暂无相关内容，正在全力查找中
出版社信息：
暂无出版社相关信息，正在全力查找中！
书籍摘录：
暂无相关书籍摘录，正在全力查找中！
在线阅读/听书/购买/PDF下载地址：
在线阅读地址：Not-for-Profit Audit Committee Best Practices非盈利审计委员会最佳实践在线阅读
在线听书地址：Not-for-Profit Audit Committee Best Practices非盈利审计委员会最佳实践在线收听
在线购买地址：Not-for-Profit Audit Committee Best Practices非盈利审计委员会最佳实践在线购买
原文赏析：
暂无原文赏析，正在全力查找中！
其它内容：
书籍介绍
How can not-for-profit organizations be sure they play by the rules when the rules aren't clear?
Due to recent, very public accounting scandals and the resulting Sarbanes-Oxley Act and other regulations, public companies have strict guidance on financial governance and accounting, including the functions and responsibilities of audit committee members. Though not-for-profit organizations are subject to increased scrutiny, there has been no detailed guidance for their audit committees. This book fills the void and helps not-for-profit organizations answer these questions:
* In today's skeptical environment, how can responsible financial governance and reporting reassure wary donors and supporters, and perhaps give the organization a competitive advantage?
* How should the audit committee be structured?
* Which Sarbanes-Oxley requirements (if any) should the audit committee adopt?
* Which best practices best fit the organization's structure and financial reporting needs?
Complete with checklists, sample questions, and an index for quick reference, Not-for-Profit Audit Committee Best Practices covers:
* Different types and unique characteristics of not-for-profit organizations
* The audit committee's role in preventing and detecting fraud
* Important internal controls and the internal audit function
* The relationship of the audit committee and the independent auditor
This heads-up, hands-on guide helps audit committee members select and structure appropriate best practices and function in the most effective manner for their unique not-for-profit organizations. It's also a valuable reference for board members, managers, independent auditors, and advisors of not-for-profit organizations.
书籍真实打分
故事情节：7分
人物塑造：5分
主题深度：9分
文字风格：7分
语言运用：5分
文笔流畅：5分
思想传递：4分
知识深度：4分
知识广度：5分
实用性：3分
章节划分：8分
结构布局：5分
新颖与独特：8分
情感共鸣：8分
引人入胜：3分
现实相关：8分
沉浸感：6分
事实准确性：9分
文化贡献：6分
网站评分
书籍多样性：9分
书籍信息完全性：4分
网站更新速度：3分
使用便利性：6分
书籍清晰度：3分
书籍格式兼容性：3分
是否包含广告：3分
加载速度：3分
安全性：5分
稳定性：4分
搜索功能：4分
下载便捷性：6分
下载点评
- 内涵好书(362+)
- epub(613+)
- 简单(301+)
- 小说多(490+)
- 无缺页(473+)
- 一般般(495+)
- 体验差(640+)
- 下载速度快(193+)
- 图文清晰(451+)
- 无多页(656+)
- 中评多(626+)
下载评价
网友 康***溪：强烈推荐！！！
网友 车***波：很好，下载出来的内容没有乱码。
网友 曾***文：五星好评哦
网友 焦***山：不错。。。。。
网友 石***致：挺实用的，给个赞！希望越来越好，一直支持。
网友 邱***洋：不错，支持的格式很多
网友 晏***媛：够人性化！
网友 习***蓉：品相完美
网友 陈***秋：不错，图文清晰，无错版，可以入手。
网友 游***钰：用了才知道好用，推荐！太好用了
网友 国***舒：中评，付点钱这里能找到就找到了，找不到别的地方也不一定能找到
网友 家***丝：好6666666
网友 谭***然：如果不要钱就好了
网友 相***儿：你要的这里都能找到哦！！！