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美国CPA考点解析之萨班斯法案与上市公司
萨班斯法案与上市公司
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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