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Audit Committee Briefs

Article Audit Committee briefs and other information for audit committees of public companies, private companies, not-for-profit organizations and government organizations
Published on May 08, 2013

Audit Committee Briefs - 2009

Overview Audit Committee briefs and other information for audit committees of public companies, private companies, not-for-profit organizations and government organizations
Published on April 24, 2013

Audit Committee Effectiveness Center E-Alert

Newsletter Audit Committee E-Alerts from the Audit Committee Effectiveness Center
Published on November 27, 2012

Government Accountability Brief - Benefits of Audit Committees and Audit Committee Charters for Government Entities

Article The creation of an effective audit committee function can help a government establish this accountability because it can focus specifically on issues related to fiscal accountability. Furthermore, a government audit committee can devote more time to...
Published on April 30, 2013

Audit Committee Briefs- 2010

Newsletter Audit Committee briefs and other information for audit committees of public companies, private companies, not-for-profit organizations and government organizations
Published on November 02, 2012

Audit Committee Resources

Overview Resources for audit committee members for public, private, not for profit and government organizations
Published on November 01, 2012

Audit Committee Briefs- 2011

Article Audit Committee Briefs- 2011
Published on March 19, 2012

AICPA Audit Committee Toolkits

Toolkit The AICPA Audit Committee Toolkits help audit committees to do the job they need to do as effectively and efficiently as possibly. Includes a sample RFP for CPA services, conducting an exec. session...
Published on April 10, 2013

Audit Committees and Risk Management

Article ...develop a stronger top-down holistic view of enterprise-wide risks. In most cases the board is delegating oversight of management’s risk processes to an already challenged audit committee
Published on April 23, 2010

Audit Committee Brief Best Practices - Questions for Executive Sessions

Guidance ...This Audit Committee Brief from the Audit Committee Effectiveness Center advises audit committees to use executive sessions to meet with key members of executive management and financial management teams. The sessions give...
Published on April 30, 2013

Audit Committee E-alert December 2010

Newsletter Audit Committee E-Alerts are sent to voluntary subscribers of the AICPA Audit Committee Effectiveness Center and is intended to serve as a notification of new information from the Center
Published on January 06, 2011

Audit Committee Financial Expert Decision Tree

Framework Access a decision tree that illustrates how the audit committee might evaluate a candidate for consideration as their financial expert. Review the questions, answer them as truthfully as possible, and discover if you have the correct candidate
Published on February 07, 2010

Audit Committee Effectiveness Center

Overview A key element in the corporate governance process of any organization is its audit committee. The battle for financial statement integrity and reliability depends on balancing the pressures of multiple stakeholders, including management, regulators, investors and the public interest. We present the guidance and...
Published on January 24, 2013

Audit Committee E-Alert No. 15- June 2010

Newsletter Audit Committee E-Alerts are sent to voluntary subscribers of the AICPA Audit Committee Effectiveness Center and is intended to serve as a notification of new information from the Center
Published on August 31, 2010

Self-Evaluation A Primer for Audit Committees

Article Audit committees should consider conducting an annual comprehensive self-evaluation of their performance and effectiveness. This can be accomplished in a number of formats and scenarios, such as self-evaluation, using...
Published on April 23, 2010

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Not-for-Profit Entities Audit and Accounting Guide

New edition updated as of March 1, 2013. The most up-to-date resource available to assist you with understanding the unique applications of financial statements and reports for not-for-profit entities.



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The AICPA Investment Companies Audit and Accounting Guide, updated as of May 1, 2012, offers hands on advice in dealing with industry specific issues such as fair value, complex capital structures, financial instruments, and investment company taxation.



Compilation and Review Engagements - AICPA Guide

The AICPA Guide Compilation and Review Engagements, updated as of March 1, 2012, summarizes standards, guidance, and practices, and delivers how-to advice for handling issues commonly encountered by accountants when performing compilation and review engagements. The guide features illustrative engagement and representation letters, illustrative compilation and review reports, illustrative analytics and client inquiries, and case studies.

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