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Ch. 1 | The need for an audit committee | 1 |
Ch. 2 | Early history of the audit committee concept - 1939 to 1987 | 9 |
Ch. 3 | The 1987 Treadway commission report - a defining event | 19 |
Ch. 4 | Additional developments from Treadway to the present | 27 |
Ch. 5 | The 1999 Blue Ribbon committee on imporoving the effectiveness of corporate audit committees - another major milestone | 45 |
Ch. 6 | The Sarbanes-Oxley Act of 2002 | 61 |
Ch. 7 | Creating an audit committee | 73 |
Ch. 8 | Appointing and educating the audit committee | 81 |
Ch. 9 | Understanding financial statements | 99 |
Ch. 10 | The responsibilities of an audit committee | 143 |
Ch. 11 | The audit committee's oversight of internal control | 181 |
Ch. 12 | The potential impact of the Caremark decision on audit committees | 201 |
Ch. 13 | The internal audit function | 209 |
Ch. 14 | The external audit function | 235 |
Ch. 15 | Audit committee meetings | 269 |
Ch. 16 | Termination of external auditor | 277 |
Ch. 17 | Evaluating the audit committee | 285 |
Ch. 18 | Audit committees for not-for-profit and public sector entities | 289 |
Ch. 19 | Legal liability of audit committee members | 297 |
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