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It includes the financial statements and may generally also include reports from those charged with governance (for example the chairman of the board of directors), a review of the companys strategy and performance, information on risk management and governance, information for the shareholders and other information
Final/completed audit reports are public information. Audit working papers are not.
When an auditor gives an unqualified opinion as to the financial health of your company it has many implications. With the costs of having audited financial statements ranging from $20,000 to $50,000 annually depending on the complexity of your company, its a serious commitment.
At the end of the audit engagement, the auditors prepare a written audit report that they file with the Securities and Exchange Commission (SEC). These reports are public records that investors and any other interested parties can examine freely.
These can be found on the SECs Edgar database. Look for the companys annual report which is called Form 10-K. Within that report, the audit report is included under Item 8. After locating the 10-K report Edgar provides options for viewing it as a document or interactively.
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The cost of a financial statement review generally ranges from $1,500 to $5,000. Many CPAs will include the review at the time your taxes are prepared and roll the cost together.
Request for a Copy Audited Financial Statement (AFS), General Information Sheet (GIS) and/or other Company Filings. a) Plain or authenticated copies of the documents may be requested thru our SEC Express System online service without going to the SEC Office.

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