by TimothyCopnell (Author)
In the light of the revised Combined Code and Smith Guidance, there is an increased emphasis on the role of the audit committee in corporate governance. Audit committees must now therefore seek to become more effective in discharging their significant responsibilities. The ICSA Audit Committee Guide identifies current and emerging issues which audit committees must get to grips with. Describing the audit committee practices that provide the support and structure necessary to fulfil their terms of reference, this guide will help audit committees to: * Set up and maintain an effective audit committee structure * Assess the company's processes relating to financial reporting risks * Oversee financial reporting * Evaluate internal and independent audit processes * Ensure transparency and effectiveness of controls Includes Free CD-ROM Documents containing sample wordings and evaluation questionnaires are included in the guide. For convenience these are included on the accompanying CD so that they can be tailored to individual requirements.
Format: Paperback
Pages: 224
Edition: 3rd Revised edition
Publisher: ICSA Publishing Ltd
Published: 21 Apr 2005
ISBN 10: 1860723128
ISBN 13: 9781860723124