Not-for-Profit Audit Committee Best Practices非盈利审计委员会最佳实践 mobi 下载 fb2 夸克云 azw3 网盘 pdf pmlz

　　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。

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

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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.