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Auditing and Assurance (KKP1-3)

  1. a. Form 8-K is a report required to be filed by public companies with the United States Securities and Exchange Commision pursuant to the Securities Exchange Act of 1934, as amended. After a significant event like bankruptcy or departure of a CEO, a public company generally must file a Current Report on Form 8-K within four business days to provide an update to previously filed quartely reports on Form 10-Q and/or Annual Reports on Form 10-K. Form 8-K is a very broad form used to notify investors of any unscheduled material event that is important to shareholders or the SEC. This is one of the most common types of forms filed with the SEC. (http://en.wikipedia.org/wiki/Form_8-K)

b. Form 10-K is an annual report required by the United States Securities and Exchange Commision (SEC), that gives a comprehensive summary of a public company’s performance. The 10-K includes information such as company history, organizational structure, executive compensation, equity, subsidiaries, and audited financial statement, among other information.

(http://en.wikipedia.org/wiki/Form_10-K)

c. Form 10-KSB is annual report filed by reporting “small business issuers.” It provides a comprehensive overview of the company’s business, although its requirements call for slightly less detailed information than required by Form 10-K. The report must be filed within 90 days after the end of the company’s fiscal year.

(http://vcexperts.com/vce/library/encyclopedia/glossary_view.asp?glossary_id=175)

Februari 3, 2010 - Posted by | tugas Audit 2

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