Public companies must file quarterly financial statements in Form 10-Qs that have been reviewed…
Public companies must file quarterly financial statements in Form 10-Qs that have been reviewed by the company’s external auditor. The PCAOB embraced existing auditing standards in place in April 2003 as its Interim Standards. Guidance for auditors of public companies in regards to reviews of public company interim statements is contained in the Interim Standards (AU) Section 722, Interim Financial Information, which is available online at the PCAOB's website (www.pcaob.org) under the Standards link. Research the content in that Interim Standard and briefly describe the key requirements for reviews of interim financial information of a public company. Why wouldn’t all companies (public and private) engage their auditors to perform timely reviews of interim financial statements?
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