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Therefore, any communication the accountant may make about the quality, not just the acceptability, of the entity s accounting principles as applied to its interim financial reporting generally would be limited to the effect of significant events, transactions, and changes in accounting estimates that the accountant considered when conducting the review of interim financial information Further, interim review procedures do not provide assurance that the accountant will become aware of all matters that might affect the accountant s judgments about the quality of the entity s accounting principles that would be identified as a result of an audit If the accountant has identified matters to be communicated to the audit committee, the accountants should attempt to make such communications with the audit committee, or at least its chair, and a representative of management before the entity files its interim financial information with a regulatory agency (such as the SEC). rdlc pdf 417 PDF417 Barcode Creating Library for RDLC Reports | Generate ...
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