Read Auditing: A Journal of Practice and Theory text version

Section II ­ C.

C. AUDITING: A JOURNAL OF PRACTICE AND THEORY

EDITOR'S RESPONSIBILITIES

Editor of Auditing: A Journal of Practice and Theory: The Editor is responsible for the administration, publication, and content of Auditing: A Journal of Practice and Theory subject to cost constraints imposed by the Executive Committee. The term of the Editor is three years. The Editor cannot serve successive terms. During the second year of the Editor's term, the Executive Committee selects an Editor-Elect for the following year. The Editor-Elect, during the term as Editor-Elect, performs only those functions assigned by the Editor. In the event that an Editor decides not to complete the three-year term, he or she should inform the President at the earliest possible time in order to allow the Executive Committee to designate an Editor-Elect to serve for the remainder of the Editor's term. II-A-2 (June 01 revision of bylaws) NOTE: I was asked to add the responsibility of appointing a Practitioner to do "Practice Summaries." There was no convenient place in the operating manual. It does not seem to warrant a bylaws revision. I have copied the bylaws responsibilities into the operating manual and add the following placeholder list for EC consideration and adjustment. 1. 2. 3. 4. 5. 6. 7. 8. Manage the submission, review and acceptance of manuscripts submitted to AJPT. Appoint members to the Review Board. Select ad hoc reviewers as appropriate. Work with the AAA Executive Offices to assure timely publication Manage approved co-sponsorship of Auditing Symposia according to policy statements. Appoint a practitioner to prepare "Practice Summaries" for articles published in AJPT. Manage transition to the new editor. Submit an annual report to the Executive Committee.

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Section II ­ C.

EDITORIAL POLICY FOR PAPERS SUBMITTED TO AUDITING: A JOURNAL OF PRACTICE & THEORY

The purpose of this journal is to contribute to improving the practice and theory of auditing. The term "auditing is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena). Papers reporting results of original research which embody improvements in auditing theory or auditing methodology are the central focus of this journal. Discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research will also constitute an important part of the journal's contents. This will include surveys, which are pointed toward summarizing and evaluating developments in related fields, which have an important bearing on auditing. Practices and developments in auditing in different countries, either in corporate or governmental contexts, are appropriate topics, and so are uses of auditing in new ways and for different purposes. An essential objective is to promote communication between research and practice, which will influence present and future developments in auditing education as well as auditing research and practice. However, papers focusing on questions related to audit education should be submitted to Issues in Accounting Education, the designated AAA outlet for work related to audit education. Each submission to Auditing: A Journal of Practice and Theory must be accompanied by $75 (submission fee effective 1 January 2000). The journal is distributed free to members of the Auditing Section. Subscription price for AAA members who are not Section members is current annual dues. The annual subscription fee charged to libraries, institutions, companies, and individuals who are not members of the AAA is $120.

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Section II ­ C. POLICY STATEMENT AND PROCEDURES FOR THE CO-SPONSORSHIP OF AUDITING SYMPOSIA

(see August 17, 1997 minutes)

This statement outlines the process that the Auditing Section Executive Committee will follow in the co-sponsorship of auditing symposia, and sets forth guidelines both for the co-sponsorship decision and for decisions on publication of papers or proceedings of auditing symposia. Co-sponsorship entails the Auditing Section's agreement to associate its name with a symposium, to promote and encourage attendance among its members, and (if so agreed) to provide the resources of the editor(s) and reviewers of Auditing: A Journal of Practice & Theory (AJPT) to screen, referee and edit papers for publication in regular or supplemental issues of AJPT. The decision to co-sponsor a symposium is independent of the decision to publish the proceedings (or portions thereof) in AJPT. Co-sponsorship may entail publishing some, all or none of the symposia papers. A decision regarding publication plans for symposium papers will be made by the Executive Committee, in consultation with the editor of AJPT, as part of the process of negotiating with the symposium co-sponsor to prepare the co-sponsorship agreement. A commitment to publish some or all of the proceedings of a symposium in AJPT requires a majority vote of the Executive Committee. DECISION PROCESS 1. A university or group that is sponsoring an auditing symposium, and that wishes to have the Auditing Section co-sponsor the symposium, must provide a proposal to the Executive Committee outlining the nature of the symposium and the financial arrangements and organizational plans for the symposium. The Executive Committee will, by majority vote, determine whether to co-sponsor a symposium. In making this decision, the co-sponsorship guidelines stated below should be considered. If the proposal includes a request that some or all symposium papers be considered for publication in AJPT, and/or that the editorial resources of AJPT be otherwise used to support the symposium, then the Executive Committee will, by a separate majority vote, determine whether to approve that request. In making this decision, the publication guidelines stated below should be considered, and the counsel of the current editor(s) of AJPT should be sought and heavily weighed. If the Executive Committee decides to co-sponsor a symposium, a letter of understanding will be prepared by the Section President with the advice of the Executive Committee detailing the arrangements between the Section and the co-sponsor. This will cover the financial and administrative arrangements, editorial process, and publication commitment (if applicable). In addition, the letter of understanding should: a. b. c. indicate that no commitments, express or implied, are made to continue the co-sponsorship arrangement beyond the designated event; request that the co-sponsor allow the Executive Committee to review and approve any and all symposium announcements, including the call for papers; and request from the co-sponsor a post-conference report that includes data on papers submitted and accepted, a program listing all papers presented, discussants and other symposium activities, a list of those attending the symposium, and any other data that might be useful in assessing the success of the symposium.

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The symposium papers and discussant's comments will be made available to Section members either through publication, electronic dissemination, or some other means. II-C-3 (August 05 revision)

Section II ­ C.

CO-SPONSORSHIP GUIDELINES

The Executive Committee may wish to consider the guidelines listed below in deciding whether to co-sponsor a symposium. These are not intended to be rigid criteria, and in specific cases the Executive Committee may consider other guidelines in addition to, or in lieu of, these. · Anticipated quality of papers and discussant comments, as indicated by the reputation of the symposium, its proposed theme (if applicable), and the soundness of the program plan to ensure that papers of high quality are sought and appropriately screened. The Executive Committee may wish to seek the advice of the editor(s) of AJPT on these matters. Evidence of sufficient resources to bear all out-of-pocket costs of the symposium (e.g., sponsorship by a firm), so that the Auditing Section will incur no financial obligations related to the symposium including the cost of an AJPT Supplement if applicable. Evidence of adequate facilities and personnel to deliver a high-quality program. Evidence of sufficient planning to ensure proper timing, location, promotion and availability of papers prior to the symposium. Accessibility to members as reflected by an open call for submissions in The Auditor's Report and efforts to make attendance widely available to Section members subject to space availability. Prior experiences, if any, in co-sponsoring the symposium. The opportunity to pursue a significant theme or activity; for example, a timely, important issue in need of research or an international symposium to broaden the focus and access of the Section's research activities. Anticipated costs and benefits of co-sponsorship to the Section and its members. Willingness of the co-sponsor to assume full responsibility for any and all legal claims against the Auditing Section that may arise in connection with the symposium.

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PUBLICATION GUIDELINES In making the decision to publish the proceedings of a co-sponsored symposium, whether as a supplement or as part of one or more regular issue(s) of AJPT, the Executive Committee should deliberate closely with the editor(s) of AJPT and consider the following factors. · · The availability of AJPT editorial resources, based on the judgment of the editor(s). Evidence of funds available to the co-sponsor to bear all costs of publication of symposium papers, and willingness of the co-sponsor to provide these funds to support publication. Costs of publication include, but are not limited to, editorial support, typesetting, printing, postage and handling. Indications that the quality of papers and discussant comments will be consistent with the current editorial policy and objectives of AJPT and/or with the mission of the Section to stimulate research in the field of Auditing. In considering this factor, it is important to recognize that discussant comments and author replies are a unique and potentially very valuable aspect of symposium proceedings that are not present for regular articles appearing in AIPT II-C-4 (August 05 revision)

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Section II ­ C.

· The willingness of the co-sponsor to allow the editor(s) of AJPT to play a central role in designing the process of screening submissions and selecting reviewers and discussants. These editorial duties may be delegated to one or more associate editors at the discretion of the editor(s) of AJPT. The willingness of the co-sponsor to allow the editor(s) of AJPT to have full discretion over the publication of papers and discussant comments. If symposium papers are to be considered for publication in either a regular or supplemental issue of AJPT, then submission of a paper to the symposium would be considered a simultaneous submission to AJPT. This means that journal submission fees would be required at the then-existing rate. When such papers are published, the symposium at which they were presented would be noted in the acknowledgments.

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Section II ­ C.

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EDITORIAL POLICY FOR PUBLICATION OF AUDITING SYMPOSIA PAPERS

Papers with the accompanying discussant's comments that comprise auditing research symposia co-sponsored by the Auditing Section shall be published as a supplemental issue of Auditing: A Journal of Practice & Theory. If a discussant's comments are not available, the editor may elect not to publish the paper. The cover of this issue shall clearly indicate that it contains the papers and discussants' comments from the auditing research symposium that was co-sponsored by the Auditing Section. Any acknowledgments for financial, administrative and organizational support will, at the discretion of those organizing the symposium, be prominently noted in the issue. Symposium papers, as a group, should be consistent with the stated editorial philosophy of Auditing: A Journal of Practice & Theory. This includes promoting a two-way flow of information between research and practice through meaningful participation in the symposium by auditing practitioners. Such participation may include authorship or discussion of papers, or involvement in the paper review and selection process. The editor(s) of Auditing: A Journal of Practice & Theory shall have substantive input in determining the contents of symposia journal supplements. This input, to be negotiated with representatives of the co-sponsoring organization, may take many forms ranging from approval of the review process used in paper selection to the editor's obtaining independent reviews or participating on the selection committee. In all cases, however, the review and selection processes, including selection criteria, shall be appropriately described in a "preface section" of the supplemental issue and any commissioned papers should be clearly denoted. At a minimum, the submission, review, and selection process should insure: a. that all Auditing Section members are aware of the symposium and have an opportunity to submit papers for selection consideration; b. that specified criteria generally reflect the editorial and quality standards of Auditing: A Journal of Practice & Theory, appropriately modified for the preliminary, sometimes exploratory, nature of symposia and for specified topic preferences; c. that all papers submitted are prescreened by the editor to insure that manuscripts previously rejected for publication in Auditing: A Journal of Practice & Theory are not accepted for a symposium unless the editor determines that further consideration is warranted because of improvements in the paper and/or its suitability for publication in the context of the symposium; d. that the selection decisions are vested in a sufficiently qualified and representative group of auditing scholars; and e. that authors of rejected papers are appropriately notified on a timely basis as to the reason(s) their papers were not accepted. Papers and discussant's comments shall follow the style guidelines of Auditing: A Journal of Practice & Theory and correspondence with such guidelines shall be a prerequisite for submission of papers to symposia. Authors and discussants will be expected to sign a copyright release giving the American Accounting Association the copyright. The editor(s) retains the right to add or commission an editorial note reflecting on the contents and contribution of the symposium. The editor(s) will be responsible for all publication matters including overall editorial review, preparation of galley proofs and correspondent review by authors. Publication and distribution of symposia journal supplements will be handled in the same manner as regular issues of Auditing: A Journal of Practice & Theory. All papers and discussants' comments must be submitted in final form to the editor within 60 days of the conclusion of the symposium. Authors and discussants should know in advance of this deadline. II-C-6 (August 05 revision)

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Section II ­ C. A.

POLICY FOR SELECTION OF THE EDITOR

(SEE AUGUST 14, 1995 MINUTES)

CHARACTERISTICS OF THE EDITOR:

The Editor of AJPT should possess the following characteristics: · · · · · · · Breadth of understanding of the auditing literature and research methods. Understanding of auditing practice and an appreciation for the practice community. Experience with the editorial review process. Integrity and open-mindedness. Demonstrated organizational skills and effective collaboration with peers. An ability to critically analyze research. An ability and willingness to communicate effectively with authors, providing constructive feedback about their research.

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SELECTION PROCESS

The selection of the Editor of AJPT should be completed so that the announcement of the new Editor can be made at least six months preceding the Editor's assumption of editorial duties. The Executive Committee should appoint an Editor Nominations Committee two year before the new Editor's assumption of duties. The Committee should be chaired by the Past President of the Executive Committee. The Editor Nominations Committee should represent the broad research constituencies of the Section and should consist of, at most, five members, including the former Editor of AJPT. The Editor Nominations Committee should publish a call for nominations in appropriate outlets, including the Winter issue of The Auditor's Report. Nominations for candidates may be sought using other means, including personal contact by committee members. Members of the Executive Committee and Editor Nominations Committee are not eligible for the Editor position. The Editor Nominations Committee should obtain vitae and references on each candidate, and evaluate the candidates against the criteria stated above. Prior to the Mid-Year Conference of the Auditing Section, the Editor Nominations Committee should submit a list of two or more names for consideration by the Executive Committee. The Executive Committee will select the Editor from the list submitted by the Editor Nominations Committee and negotiate time and service and remuneration terms directly with the new Editor. The standard term of office for the Editor is three years. II-C-7 (August 05 revision)

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SECTION II ­ C.

OTHER POLICIES FOR AJPT, MID-YEAR AND ELECTIONS

POLICY ON CO-SPONSORING OF AUDIT SYMPOSIA (see August 11, 1992, revised August 14, 1995 minutes) The Auditing Section may co-sponsor audit symposia by a majority vote of the Executive Committee of the Section. Decisions regarding the publication of symposia papers are delegated to the Editor of Auditing: A Journal of Practice & Theory. POLICY FOR ADVERTISEMENTS (see February 18, 1994 minutes) For a one year period beginning with the Summer 1994 issue, the Auditor's Report may accept paid advertisements of interest to members at prices consistent with similar AAA publications, providing that the editor first determine that no tax consequences would occur if advertisements were accepted. POLICY FOR COMPLEMENTARY REGISTRATION FOR SPEAKERS (see January 22, 1995 minutes) A discussion concluded that non-section members invited to speak at section meetings should not be charged a registration fee. POLICY FOR REDUCED RATES TO ATTEND MID-YEAR CONFERENCE (see August 16, 1998 minutes) The Section allows PhD students to attend Section Mid-year Conferences at a reduced rate of $25 with advance registration. If the students register after the advance registration date, then they would be required to pay the full registration fee. POLICY FOR CHANGE OF PUBLICATION DATES (see August 8, 2004 minutes) The publication dates for Auditing: A Journal of Practice and Theory (AJPT) will be changed from March and September to May and November. (Passed unanimously on April 9, 2004.)

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Section II ­ C.

Recommended Transition Policy for Editors of AJPT (Not Official) The objectives of this policy statement are to facilitate coordination between outgoing and incoming editors, to enhance a uniform flow of manuscripts published in the journal, and to work to maintain a high level of manuscript quality. A primary concern is that the outgoing editor not feel compelled to make more rapid decisions than normal on manuscripts in process near the end of his or her term in an attempt to reach a resolution on submissions under consideration. This may than leave the incoming editor with relatively few manuscripts well along in the review process and tends to result in large volumes of the journal in the final issues of outgoing editors and thin issues of incoming editors. Further, there is the concern that the normal revision process may be circumvented or articles very late in the process may be transferred to the incoming editor, potentially impairing the quality of articles published in the journal.

To address the objectives and concerns identified above, the following transition policy is proposed:

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The formal date of transition of editors is on July 1st. In early January of the transition year the outgoing editor should provide the incoming editor with information of the procedures for the review process, examples of author and reviewer letters, and the software for the information system employed to track manuscripts. The outgoing editor will also assist the incoming editor in selecting members to serve as ad hoc reviewers or on the editorial board. Invitations to serve as reviewers should be sent out by incoming editor in early or mid May. During the period from January to June the outgoing and incoming editors should continually assess the status of manuscripts under consideration to decide whether it is likely that a final publication decision can be made prior to the July 1st. transition date with the objectives of continuing the normal review process and flow of published manuscripts. The outgoing editor will make a decision on initial submissions up until the transition date, however, papers in the first or second round of revision may be transferred for consideration to the incoming editor, with the outgoing editor's oversight as needed. Manuscripts that are well along in the review process but unlikely to be completed prior to the transition date should not be rushed but rather carried over by the outgoing editor. With this editor's cumulative knowledge of such manuscripts it is preferable to have the outgoing editor continue in evaluating the paper. If a final acceptance decision is made after the transition date and it is impractical to include the manuscript in the outgoing editor's final issue, the paper should appear in the first issue (s) of the new editor with acknowledgement that the paper was accepted by the prior editor on a certain date. Manuscripts that are under review during the transition period should continue to proceed thorough the normal process, e.g., the same reviewers continue, there will be no additional reviewers added. Authors of such manuscripts should be advised of this prior to the transition date. II-C-9 (August 05 revision)

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Section II ­ C.

Arnie Wright Informal File Copy ­ Not Official SAMPLE Editor Appointment Letter DATE NAME ADDRESS Dear [Name]: On behalf of the Auditing Section, I want to thank you for agreeing to serve as Editor of Auditing: A Journal of Practice & Theory. The journal is one of the most important services that the Auditing Section offers to its members and serving as Editor is one of the most demanding positions any member can undertake. I know you will do an outstanding job as Editor and build on the great job that past editors have done in enhancing the reputation of our journal and increasing the store of auditing knowledge. This letter confirms your editorship for a three-year term covering the period July 1, 200X through June 30, 200Y. The Auditing Section will provide support of up to $ZZZZZ each year of your term for costs you incur for an administrative assistant and direct editorial costs (e.g., postage, telephone, mailing, copying, etc.). As noted in past agreements with editors, this support cannot be used for honoraria, professional fe3es or stipends to the editor. Some time before you assume your editorship, I encourage you to discuss with the current editor, WWWW, the procedures for reporting costs and obtaining reimbursement. Attached to this letter are the Recommended Transition Procedures that you have discussed with the current editor, WWWW. Along with all of the Executive committee, I am very pleased that you and WWWW have agreed to a set of procedures that will ensure a smooth transition when you assume the editorship. Again, I want to thank you for your willingness to serve the Auditing Section in this vital position. Please let me know if you have any questions or if you wish to discuss any matter further. Sincerely, NAME President, Auditing Section CC: WWWW 12/12/00

Auditing Section Executive Committee Informal File Copy ­ Not Official Revised January 2002AWARDS II-C-10 (August 05 revision)

Section II ­ C. American Accounting Association Auditing Section List of Recipients of Complimentary Mailings ­ AJPT November 2003

PCAOB ­ Public Company Accounting Oversight Board

Public Company Accounting Oversight Board 1666 K Street, NW Washington, DC 20006-2803 Ten people, all at this address: 1. William J. McDonough - Chairman 2. Kayla J. Gillan - Member 3. Daniel L. Goelzer - Member 4. Bill Gradison - Member 5. Charles D. Niemeier - Member 6. Douglas R. Carmichael - Chief Auditor and Director of Professional Standards 7. Thomas Ray - Deputy Chief Auditor 8. George H. Diacont - Director, Registration and Inspections 9. Greg Scates 10. Laura Phillips

AICPA - Auditing Standards Board

Charles Landes AICPA Director AICPA 1211 Avenue of the Americas New York, NY 10036-8775 Susan S. Jones AICPA Director AICPA 1211 Avenue of the Americas New York, NY 10036-8775 Gretchen Fischbach AICPA Manager AICPA 1211 Avenue of the Americas New York, NY 10036-8775 James Gerson PricewaterhouseCoopers LLP 500 Campus Drive Florham Park, NJ 07932 Chair Email: Tel: (212) 596-6127 Fax: (212) 596-6091 Email: [email protected]

Tel: (212) 596-6197 Fax: (212) 596-6091 Email: [email protected]

Tel: (212) 596-6056 Fax: (212) 596-6091 Email: [email protected]

Tel: (973) 236-7247 Fax: (973) 236-7773 [email protected]

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Section II ­ C.

Jeffery C. Bryan Crisp Hughes Evans LLP 225 Peachtree St., NE, Suite 600 Atlanta, GA 30303 Craig Crawford KPMG 280 Park Avenue New York, NY 10017 John A. Fogarty Deloitte & Touche LLP Ten Westport Road Wilton, CT 06897 Lynford Graham BDO Seidman LLP 330 Madison Avenue, 10th Floor New York, NY 10017 Auston G. Johnson Utah State Auditor's Office 211 State Capitol Salt Lake City, UT 84114 Kenneth A. Macias Macias, Gini, & Company 3927 Lennane Drive, Suite 200 Sacramento, CA 95834 Member Tel: (404) 586-0133 Fax: (404) 521-2022 Email: [email protected]

Member

Tel: (212) 909-5536 Fax: (212) 909-5691 Email: [email protected]

Member

Tel: (203) 761-3227 Fax: (203) 761-3013 Email: [email protected]

Member

Tel: (212) 885-8551 Fax: (212) 697-5076 Email: [email protected]

Member

Tel: (801) 538-1361 Fax: (801) 538-1383 Email: [email protected]

Member

Tel: (916) 928-4600 Fax: (916) 928-2755 Email: [email protected]

Susan L. Menelaides Member Altschuler, Melvoin & Glasser, LLP One South Wacker, Suite 800 Chicago, IL 60606-3392 William F. Messier, Jr. Member Georgia State University College of Business Administration Bldg. 35 Broad Street, Fifth Floor Atlanta, GA 30303 Alan G. Paulus Member Ernst & Young, LLP 1300 Huntington Building 925 Euclid Avenue Cleveland, OH 44115-1405

Tel: (312) 634-4344 Fax: (312) 634-5521 Email: [email protected]

Tel: (404) 651-4465 Fax: (404) 651-1033 Email: [email protected]

Tel: (216) 861-8096 Fax: (216) 583-2879 Email: [email protected]

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Section II ­ C.

Steven L. Schenbeck Member Ehrhardt, Keefe, Steiner & Hottman, PC 7979 East Tufts Avenue #400 Denver, CO 80223-7284 Mark Scoles Member Grant Thomton LLP 700 One Prudential Plaza, 130 East Randolph Street Chicago, IL 60601 Michael T. Umscheid Witt, Mares & Company PC One Columbus Center Virginia Beach, VA Member Tel: (303) 740-9400 Fax: (303) 846-3476 Email: [email protected]

Tel: (312) 602-8780 Fax: (312) 565-5868 Email: [email protected]

Tel: (757) 499-2070 Fax: (757) 499-2762 Email: [email protected]

23462 Tel: (515) 281-9240 Fax: (515) 471-5203 Email: [email protected]

Bruce P. Webb Member McGladrey & Pullen, LLP 400 Locust Street, Suite 640 Des Moines, IA 50309-2372 O. Ray Whittington Member *** Need to add?? A long-time Section member?? *** Carl L. Williams Member Bennett Thrasher PC 3330 Cumberland Boulevard SE, Suite 100 Atlanta, GA 30339-5983

Tel: (770) 396-2200 Fax: (770) 390-0394 Email: [email protected]

Canadian Institute of Chartered Accountants Paul Lohnes Director of Auditing and Assurance Standards The Canadian Institute of Chartered Accountants 277 Wellington Street West Tel: 1-416/204-3287 Toronto, Ontario M5V 3H2 Fax: 1-416/204-3408 CANADA Email: [email protected]

UK Auditing Practices Board Richard Fleck Herbert Smith Exchange House Primrose Street London EC2A 2HS UNITED KINGDOM Chairman Tel: 44 (0)20 7374 8000 Fax: 44 (0)20 7374 0888 Email: [email protected]

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Section II ­ C.

Jon Grant The Auditing Practices Board 117 Houndsditch London EC3A 7BT UNITED KINGDOM Executive Director Tel: 44-207-293-7931 Fax: 44-207-293-7940 E-mail: [email protected]

International Federation of Accountants Jim Sylph Technical Director International Federation of Accountants 535 Fifth Avenue, 26th Floor New York, NY 10017-3610 USA Michael N. Nugent International Federation of Accountants 530 Little Collins St, Suite 1302 Melbourne, Victoria 3000

Tel:1 212 286 9344, Ext 113 Fax: 1 212 286 9570 Email: [email protected]

Tel:61-3/9909-7678 Fax:61-3/9909-7699 Email: [email protected]

AUSTRALIA

Jan International Federation of Accountants 14 Gwendolyn Ave Toronto, Ontario M2N 1A2 Munro Tel: 1-416/512.0771 Email: [email protected]

CANADA

International Auditing and Assurance Standards Board Dietz Mertin PWC Deutsche Revision AG Olof-Palme-Strasse 35 60439 Frankfurt/Main GERMANY John L. Archambault Grant Thornton LLP Suite 800 One Prudential Plaza 130 E. Randolph Drive Chicago, IL 60601-6050 USA Phillip Ashton PricewaterhouseCoopers No 1 London Bridge London SE1 9QL Chairman Tel: 49-69/9585.1554 Fax: 49-69/9585.3420 Email: [email protected]

Tel: 1-312/602.8701 Fax: 1-312/565.5868 Email: [email protected]

Tel: 44-207/804.2227 Fax: 44-207/804.7407 Email: [email protected]

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Section II ­ C.

Roger Dassen Deloitte & Touche PO Box 376 5600 AJ Eindhoven THE NETHERLANDS L. Denis Desautels Executive Director Center of Governance, University of Ottawa 4789 Massey Lane Ottawa, Ontario K1J 8W8 CANADA Ana Maria Elorrieta PricewaterhouseCoopers Av. Francisco Matarazzo, 1700 Torre Torino CEP 05001-400 Sao Paulo BRAZIL L. Denise Esdon Ernst & Young LLP Ernst & Young Tower Toronto-Dominion Centre Tel: 31-40/291.6310 Fax: 31-40/291.6393 Email: [email protected]

Tel: 613-748-5975 Fax: 613-748-7932 Email: [email protected]

Tel: 55-11/3674-3806 Fax: 55-11/3674.2088 Email:[email protected]

Vice Chair Tel: 1-416/943.3397 Fax: 1-416/943.3796 Email:[email protected]

222 Bay Street

P.O. Box 251 Toronto, Ontario M5K 1J7 CANADA Jan Bo Hansen Deloitte & Touche HC Andersens Boulevard 2 1780 Kobenhavn V Denmark Gen Ikegami Shin Nihon & Co. Ernst & Young International 2-2-3, Uchisawai-cho.

Tel: +45-33/763.787 Fax: +45-33/763.987 Email: [email protected]

Tel: 81-3/3503.1839 Fax: 81-3/3501.5867 Email:[email protected]

Chiyodaku, Tokyo 100-0011

Suresh Kana PricewaterhouseCoopers 2 Eglin Road Sunninghill 2157 SOUTH AFRICA

JAPAN

Tel: 27-11/797-4312 Fax: 27-11/797-5824 Email: [email protected]

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Section II ­ C.

John Kellas KPMG 1-2 Dorset Rise London EC4Y 8AE England UNITED KINGDOM Ian McPhee Deputy Auditor-General Australian National Audit Office PO Box 707 Canberra City ACT 2601 Australia Edmund R. (Randy) Noonan 69 Orchard Drive Greenwich, CT 06830-6711 USA Ian Plaistowe Arthur Andersen 180 Strand London WC2R 1BL UNITED KINGDOM Roger Simnett School of Accounting University of New South Wales Sydney 2052 AUSTRALIA Roberto Tizzano Via A. Manzoni n. 71 80123 Naples ITALY Gerald Tremoliere Associate Deloitte Touche Tomatsu 185, Avenue Charles de Gaulle 92524 Neuilly sur Seine cedex France Tel: 44-20 7694-8073 Fax: 44-20 7694-8097 Email:[email protected]

Tel: 61-2/6203.7800 Fax: 61-2/6203.5355 Email: [email protected]

Tel: 1-203/661-6580 Fax: 1-203/869-1254 Email:[email protected] Tel: 44-207 438 3572 Fax: 44-207-438 5364 Email: [email protected]

Tel: +61 (0)2 9385-5825 Fax: +61 (0)2 9385-5925 Email: [email protected]

Tel: 39-081/714.2686 Fax: 39-081/714.1299 Email: [email protected]

Tel: +33(1) 40 88 28 00 Fax: +33 (1) 40 88 22 59 Email: [email protected]

Yang Zhiguo The Chinese Institute of Certified Public Accountants 6th F/L, Guang yuan Bldg, 5 Guang Yuan Zha, Haidian District Beijing 100081

Tel: 010/68703244 Fax: 010/68744986 Email: [email protected]

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Section II ­ C.

Governmental David Walker U. S. General Accounting Office 441 G Street, NW Washington, DC 20548 Comptroller General of the United States

William Donaldson U. S. Securities and Exchange Commission

Chairman

450 Fifth Street, NW

Washington, DC 20549

Donald Nicolaisen Chief Accountant U. S. Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549

Advisory Council on Government Auditing Standards John R. Miller KPMG, LLP Partner and Vice Chairman 345 Park Avenue New York, NY 10154-0102 Chairman Tel: (212) 872-5833 Fax: (212) 872-3447

The Institute of Internal Auditors

William G. Bishop III President The Institute of Internal Auditors 247 Maitland Avenue Altamonte Springs, Florida 32701-4201

Tel: 1.407.937.1100 Fax: 1.407.937.1101 E-mail: [email protected]

Susan B. Lione Vice President, Research The Institute of Internal Auditors Tel: 1.407.937.1356 249 Maitland Avenue Fax: 1.407.937.1101 Altamonte Springs, Florida 32701-4201 E-mail: [email protected]

II-C-17 (August 05 revision)

Section II ­ C.

Members of U.S. Congress Senator Paul S. Sarbanes Chairman Senate Committee on Banking, Housing, & Urban Affairs 309 Hart Senate Office Building Washington, D.C. 20510 Senator Ernest F. Hollings Chairman Senate Committee on Commerce, Science, & Transportation 125 Russell Senate Office Building Washington, D.C. 20510 Senator Joseph Lieberman Chairman Senate Committee on Governmental Affairs 706 Hart Senate Office Building Washington, D.C. 20510 Representative Michael G. Oxley Chairman House Committee on Financial Services 2233 Rayburn House Office Building Washington, D.C. 20515 Representative W.J. "Billy" Tauzin Chairman House Committee on Energy and Commerce 2183 Rayburn House Office Building Washington, D.C. 20515 Representative John Dingell Ranking Member House Committee on Energy and Commerce 2328 Rayburn House Office Building Washington, D.C. 20515 Members Financial Press Community Jack Duffy Bloomberg News 499 Park Avenue New York, NY 10022 David Henry Associate Editor BusinessWeek 1221 Avenue of the Americas, 43rd Floor

New York, NY 10020 II-C-18 (August 05 revision)

Section II ­ C.

Andrew Hill Financial Times 1330 Avenue of the Americas New York, NY 10020 Carol Judge Loomis Fortune Time & Life Building 1271 Avenue of the Americas New York, NY 10020 Ms. Deepa Babington Reuters America Inc. The Reuters Building 3 Times Square New York, NY 10036 Paul E. Steiger The Wall Street Journal 200 Liberty Street New York, NY Managing Editor Bureau Chief/New York

Editor-at-Large

II-C-19 (August 05 revision)

Section II ­ C.

Practice Advisory Council Contact Information AICPA Gretchen Fischbach AICPA 1211 Avenue of the Americas New York, NY 10036-8775 212-596-6056 [email protected] Jodi Swauger, Assistant Vice President Research/Education Group The Institute of Internal Auditors 247 Maitland Avenue Altamonte Springs, FL 32701-4201 407-937-1236 [email protected]

Institute of Internal Auditors

International Auditing & Assurance Standards Board Jim Sylph [email protected] General Accounting Office Michael C. Hrapsky, CPA Senior Project Manager Financial Management and Assurance U.S. General Accounting Office 441 G Street, NW, room 5X21 Washington, DC 20548-0000 202-512-9535 (voice) 202-512-9596 (fax) [email protected]

Canadian Institute of Chartered Accountants BDO Seidman

TO BE DETERMINED

Lynford Graham Director of Audit Policy BDO Seidman LLP 330 Madison Avenue New York, NY 10017 212-885-8551 [email protected] John Fogarty (Chair) Deloitte & Touche LLP Wilton, CT [email protected] II-C-20 (August 05 revision)

Deloitte & Touche

Section II ­ C.

Ernst & Young Grant Thornton KPMG TO BE DETERMINED TO BE DETERMINED Craig Crawford KPMG LLP [email protected] Bruce Webb McGladrey & Pullen National Director of Auditing McGladrey & Pullen, LLP. 400 Locust St., Ste. 640 Des Moines, IA 50309. Bus: 515-281-9240 Fax: 515-471-5491 [email protected] Jim Lee [email protected]

McGladrey & Pullen

PricewaterhouseCoopers

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II-C-21 (August 05 revision)

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Auditing: A Journal of Practice and Theory

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