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Synopsis
Focusing primarily on publicly held companies, but with chapters on nonprofit and public sector entities, two certified public accountants detail the operations and responsibilities of audit committees. Not expecting a cover-to-cover read of the guide, except possibly from the neophyte, the authors have designed it as a reference source. Chapters cover historical and legal developments, understanding financial statements, audit committee responsibilities, oversight of internal control, relationships to internal and external auditors, audit committee meetings, termination of external auditors, audit committee evaluation, and legal liabilities of audit committees and members. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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About the Author
Frank M. Burke, J.D., CPA, is a Managing General Partner of Burke, Mayborn Company, Ltd., a private investment firm. Mr. Burke serves, or has served, on 13 public company boards of directors and audit committees, chairing nine of those committees. He also serves, or has served, on numerous private company and not-for-profit boards. Prior to the creation of Burke, Mayborn Company in 1984, Mr. Burke was a partner in Peat, Marwick, Mitchell & Co. (now KPMG) and served as Chairman-Energy Group for Peat Marwick International. He also served on the board of directors of Peat, Marwick, Mitchell & Co. for six years. Over the past 30 years, Mr. Burke has written seven books and over 100 articles on various business, financial and tax subjects. Mr. Burke received his BBA and MBA from Texas Tech University and his J.D. from Southern Methodist University. Dan M. Guy, Ph.D., CPA, has a practice limited to litigation services and specializes in auditor malpractice and ethical issues. He frequently testifies about auditing and accounting matters when retained as an expert by both plaintiffs and defendants. He completed an 18-year career with the AICPA in January 1998, where he was Vice-President-Professional Standards and Services, having overall responsibility for, among other things, the Auditing Standards Board and international auditing matters. Mr. Guy is also the author of 11 books dealing with auditing issues. Prior to joining the AICPA in 1979, Dr. Guy was a professor of accounting at Texas Tech University and a visiting professor at the University of Texas at Austin. He was also in public accounting with Peat, Marwick, Mitchell & Co. He received his Ph.D. at the University of Alabama. Contributing Author Kay W. Tatum, Ph.D., CPA is chair of the department of accounting at the University of Miami in Coral Gables, FL. Professor Tatum earned her Ph.D. in accounting at Texas Tech University. She is an active member of the AICPA and the American Accou
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