Presenting a live 110‐minute teleconference with interactive Q&A

Sampling Strategies in Financial Statement AuditsDevising a Sampling Methodology That Meets AICPA Standards and Fortifies the Auditor's Opinion

1pm Eastern | 12pm Central | 11am Mountain | 10am Pacific

WEDNESDAY, MARCH 23, 2011

Today’s faculty features:

1pm Eastern | 12pm Central | 11am Mountain | 10am Pacific

Jeanne Yamamura Director of Professional Services Mark Bailey & Co. Reno NevJeanne Yamamura, Director of Professional Services, Mark Bailey & Co., Reno, Nev.

Laura Schweitzer, Director, PricewaterhouseCoopers, Washington, D.C.

Lyn Graham, CPA, PhD., CFE, Bentley University, Waltham, Mass.

Trevor Stewart, Senior Research Fellow, Rutgers University, New Brunswick, N.J.

For this program, attendees must listen to the audio over the telephone.

Trevor Stewart, Senior Research Fellow, Rutgers University, New Brunswick, N.J.

Please refer to the instructions emailed to the registrant for the dial-in information.Attendees can still view the presentation slides online. If you have any questions, pleasecontact Customer Service at1-800-926-7926 ext. 10.

Much has been written about the public company require-ments for the largest public companies to report on the effectiveness of their internal controls. There are cur-rently 10,000 additional entities that are required to report under the reporting requirements of the Sarbanes-Oxley Act of 2002.

Starting in 2007, all audited entities will be required to document and their auditors are being asked to assess the design of their controls under the new AICPA Audit Risk Standards. Internal Controls: Guidance for Private, Government, and Nonprofit Entities is directed to audited non-public entities, smaller busi-nesses, and government entities that may, in the course of their audit, or voluntarily, or under regu-lation, be reporting on the design, or the design and effectiveness, of their systems of internal con-trol over financial reporting.

The book incorporates comments and guid-ance derived from the new AICPA Standards and provides up-to-date tips and best practices for applying the concepts of internal control to smaller entities. Entities and auditors will appreciate each other’s perspectives, as the book is written from several vantage points. This volume includes practice aids and case materials to help you get up and running in the subject matter quickly.

Lynford Graham, CPA, Ph.D, CFE has published numerous technical articles in a variety of academic and professional journals. He is co-editor of Accountants’ Handbook, Twelfth Edition, and a contributing author to Montgomery’s Auditing, Twelfth Edition, both published by Wiley. He also is a co-author of a book on Information Technology Audits. A former Partner at BDO Seidman LLP and Coopers and Lybrand, Graham consults on professional accounting and auditing matters. With diversified experience as author, executive, consultant, auditor, and educator, he has a solid record of accomplishment. He was a recent member of the AICPA Auditing Standards Board during the development of the Risk Standards and has had numerous Task Force responsibilities.

Evaluate and increase the effectiveness of

your internal controls.

Wiley and the Wiley logo are registered trademarks of John Wiley & Sons, Inc. All other trademarks are the property of their respective owners.

Lynford Graham

Guidance for

Private, Government,

and Nonprofit

Entities

InternalControls

ISBN: 978-0-470-08948-4September 2007 • $85.00

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A step-by-step approach for planning and performing an efficient

assessment of internal controls

978-0-470-57255-9_Hardcover_•_US_$75.00_

April_2010

Filled with specific guidance for small-business compliance to SEC and PCAOB requirements relating to Sarbanes-Oxley 404, Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies provides you with specific guidance on working with auditors to achieve benefits and cost reductions.

This practical guide helps you knowledgeably interpret and conform to Sarbanes-Oxley 404 compliance and features:

• Clear, jargon-free coverage of the Sarbanes-Oxley Act and how it affects you • Links to current guidance online • Specific guidance to companies on how to work with auditors to achieve benefits and

cost reductions • Coverage of IT and IT general controls • Examples and action plans providing blueprints for implementing requirements of the act • Easy-to-understand coverage of the requirements of the SEC and PCAOB • Discussion of the requirements for assessing internal control effectiveness • Guidance and suggestions designed to reduce your costs • In-depth explanations to help professionals understand how best to approach the internal

control engagement • Practice aids, including forms, checklists, illustrations, diagrams, and tables

Continuing to evolve and bring about business and cultural change, this area of auditing and corporate governance is demystified in Complying with Sarbanes-Oxley Section 404: A Guide for Small Publicly Held Companies, your must-have, must-own guide to SOX 404 implementation and an effective tool and reference guide for every corporate manager.

About the Author:Lynford Graham CPA, Ph.D., CFE is co-author of Accountants Handbook 11E, Internal Controls: Guidance for Private, Government, and Nonprofit Entities, and a contributing author to Montgomery’s Auditing 12E, all published by Wiley. He is also the author of Information Technology Audits, published by CCH. In addition, Graham has published hundreds of accounting journal articles. Dr. Graham consults on professional accounting and auditing matters, focusing on multidimensional problem solving requiring “leading edge” thinking and “hands-on” management. A former Partner and National Director of Audit Policy at BDO, Graham was also Associate Professor of Accounting and Information Systems at Rutgers University and National Accounting and SEC Consulting Partner at Coopers & Lybrand. With diversified experience as author, executive, consultant, auditor, and educator, he has a solid record of accomplishment, having served on the AICPA Auditing Standards Board, and numerous Task Force responsibilities.

LY N F O R D G R A H A M

A Guide forSmall Publicly Held Companies

COMPLYING WITH

SARBANES-OXLEYSECTION 404