美国CPA考试3月5日的考点解析在此奉上，各位考生赶紧看过来！
　　萨班斯法案与上市公司
　　Maintain audit documentation for 7 years
　　Provide a concurring or second partner review of each audit report
　　Describe in audit reports the scope and testing of the issuer's internal control structure and procedures.
　　Instructor's tips:
　　7 years of document maintenance period is a frequently tested question
　　Public firms will have to provide more detailed financial information to the related organization like 10K regularly.
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