美國CPA考試3月5日的考點(diǎn)解析在此奉上,各位考生趕緊看過來!
  薩班斯法案與上市公司
  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.
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