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ruby5ltc · 2022年04月11日

年报需要审计，中期财报不需要审计，我理解的对吗？

  1. CFA I
  2. FRA

NO.PZ2018062018000010

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.

年报需要审计，中期财报不需要审计，我理解的对吗？那为什么中国有大部分的小企业的年报没有经过审计呢？

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1 个答案

Kiko_品职助教 · 2022年04月12日

嗨，努力学习的PZer你好：


审计一年最少一次。审计主要针对的是上市公司，小企业如果不上市就没必要审计。

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