Accounting Auditing / Forensic Accounting

Practical Guide for Audit Committees

By Mark Wearden
Wolters Kluwer U.K. (formerly CCH) March 2017

Specifications

ISBN-13
9781785403507
Publisher
Wolters Kluwer U.K. (formerly CCH)
Publication
March 2017
Format
Paperback
Jurisdiction
U.K. ? Countri(es) for reference only

Details

This guide is aimed at people from any type or size of organisation who are involved with or need to know more about how to structure and operate an audit committee, including internal and external auditors, audit committee members and company directors.

This practical, accessible and up-to-date guide considers each aspect of audit committee requirements in detail. It establishes the principles involved, considers perceived best practice and provides a plethora of different approaches that can be taken to deliver value and effective governance.

The guide is aimed at people from any type or size of organisation who are involved with or need to know more about how to structure and operate an audit committee, including internal and external auditors, audit committee members and company directors.  The 2016 guidance from the Financial Reporting Council (FRC) is used as a benchmark; whilst recognising that it strictly applies to UK listed companies, the approach taken addresses any type or size of organisation and audit committee to consider how they meet the generic challenges raised in each section of the guidance.

This invaluable guide challenges the reader to relate the concepts to their own organisation. It includes usable business models together with checklists that can be applied to your business. The guide sets out the principles in Company Law and examines the codes and guidance published by the FRC and how to address specific areas. It includes examples of best practice for audit committee reporting and codes of reference.

About the Author

Mark Wearden MSc FCCA FCIS is an experienced consultant and lecturer who has worked extensively with directors and senior managers from a wide range of different type and size of organisation. Mark has run board and director evaluations, in line with the expectations of the UK Code. Mark is Chairman of the ACCA Global Forum for Governance, Risk and Performance; an external exam assessor for ICSA, a judge for the ICSA annual reporting awards and a Senior Lecturer in Corporate Finance and Corporate Governance at the University of Lincoln. Mark’s areas of interest are ‘governance thinking’, ‘risk’ and ‘supply chain challenge’; in particular, exploring the dichotomy that frequently exists between theory and practice. 

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