Description
Book SynopsisYou may not believe that there's a fun and easy way to comply with Sarbanes -Oxley, but once you have Sarbanes-Oxley For Dummies, Second Edition in front of you, you're sure to change your mind.
Table of ContentsIntroduction 1
Part I: The Scene Before and After SOX 7
Chapter 1: The SOX Saga 9
Chapter 2: SOX in Sixty Seconds 27
Chapter 3: SOX and Securities Regulations 43
Chapter 4: SOX and Factual Financial Statements 67
Chapter 5: What’s New for Non-Accelerated Filers 83
Part II: SOX in the City: Meeting New Standards 89
Chapter 6: A New Audit Ambience 91
Chapter 7: A Board to Audit the Auditors 105
Chapter 8: The Almighty Audit Committee 119
Chapter 9: Building Boards That Can’t Be Bought 131
Chapter 10: SOX: Under New Management 143
Chapter 11: More Management Mandates 159
Part III: Scaling Down Section 404 169
Chapter 12: Clearing Up Confusion about Control 171
Chapter 13: Surviving a Section 404 Audit 183
Chapter 14: Taking the Terror Out of Testing 191
Part IV: SOX for Techies 207
Chapter 15: Getting Technical with SOX 209
Chapter 16: Surveying SOX Software 219
Chapter 17: Working with Some Actual SOX Software 233
Part V: To SOX-finity and Beyond 249
Chapter 18: Lawsuits under SOX 251
Chapter 19: The Surprising Scope of SOX 267
Part VI: The Part of Tens 273
Chapter 20: Ten Ways to Avoid Getting Sued or Criminally Prosecuted Under SOX 275
Chapter 21: Ten Tips for an Effective Audit Committee 281
Chapter 22: Ten Smart Management Moves 289
Chapter 23: Ten Things You Can’t Ask an Auditor to Do After SOX 295
Chapter 24: Top Ten Places to Get Smart about SOX 301
Part VII: Appendixes 307
Appendix A: Selected Sections, Auditing Standard No 5 309
Appendix B: Sample Certifications 313
Appendix C: Sample Audit Committee Charter 319
Appendix D: Sample Code of Ethics 329
Appendix E: Sample SAS 70 Report 337
Index 339
