Per sas 100 procedures for reviewing interim financial


Per SAS 100 Procedures for Reviewing Interim Financial Information there are many items to review. One of these items that is necessary is to interview with members of management and the board of directors, why is this so crucial? What are we after from management that we could not acquire through a review of the financial statements and notes 

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Accounting Basics: Per sas 100 procedures for reviewing interim financial
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