The Audit Committee Handbook Book

	Preface
	Acknowledgments
Pt. 1	Getting Acquainted with Your Responsibilities	1
1	Corporate Accountability: The New Environment	1
2	Audit Committees: Basic Roles and Responsibilities	42
3	The External Users of Accounting Information	97
4	The Legal Position of the Audit Committee	143
5	Rules of the Road - Auditing and Related Accounting Standards	178
Pt. 2	The Planning Function of the Audit Committee	197
6	An Overview of Audit Planning	199
7	Audit Committees's Role in Planning the Audit	219
Pt. 3	The Monitoring and Reviewing Functions of the Audit Committee	233
8	Monitoring the System of Internal Control	235
9	Monitoring the Internal Audit Function	249
10	Reviewing Accounting Policy Disclosures	291
11	A Perspective on Fraud and the Auditor	320
12	Reviewing Certain General Business Practices	349
Pt. 4	The Reporting Function and the Audit Committee	371
13	Independent Auditors' Reports	373
14	The Audit Committee's Report and Concluding Observations	389
App. A	Accounting, Auditing, and Attestation Standards Topical Index of References to Accounting Principles Board, Financial Accounting Standards Board, Statement on Auditing Standards, Statement on Standards for Attestation Engagements, and Accounting Standards Executive Committee Pronouncements as of June 30, 2003	405
App. B	Professional Accounting Associations, Business Organizations, Boards, Commissions, and Directors Publications	413
	Index	417