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　　Maintain audit documentation for 7 years
　　Provide a concurring or second partner review of each audit report
　　Describe in audit reports the scope and testing of the issuer's internal control structure and procedures.
　　Instructor's tips:
　　7 years of document maintenance period is a frequently tested question
　　Public firms will have to provide more detailed financial information to the related organization like 10K regularly.
        高頓網(wǎng)校免費(fèi)題庫，通過針對性地講解、訓(xùn)練、答疑、?？迹瑢W(xué)習(xí)過程進(jìn)行全程跟蹤、專家權(quán)威解析與指導(dǎo)，幫助考生全面提升備考效果。