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三言午寺 · 2021年01月19日

所以除了年报要审计师审核，季报月报都不需要审计师么？那为什么会计事务所一年都忙，而不只是在年审的时候才需要？

  1. CFA I
  2. FRA

问题如下：

Which of the following regarding interim financial reports is least accurate?

选项：

A.

Interim reports are presented every quarter or half a year.

B.

Interim reports are required to be audited as well

C.

Interim reports provide supplementary information for analyst besides annual reports.

解释：

B is correct. Interim reports are released quarterly or semiannually. They typically update the major financial statements and footnotes but are not necessarily audited.

所以除了年报要审计师审核，季报月报都不需要审计师么？那为什么会计事务所一年都忙，而不只是在年审的时候才需要？

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1 个答案

纠纠_品职答疑助手 · 2021年01月20日

嗨，努力学习的PZer你好：


他们还有很多其他项目要做，比如IPO项目。


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