SEC 10-K Management Discussion Post and Analysis Contains Unread Posts
The financial statements for your company are usually posted in Item 8 of the SEC 10-K document. The management discussion and analysis section is earlier in the report.
• The management of risk and uncertainty is often included in the MD&A section comments. What do you learn of interest here?
• Divisions and Product Lines may be discussed in the MD&A section. What audit and internal control issues may arise in these areas as you consider our chapters for the week.
• Management often explains higher or lower than expected in their comments. Discuss the profitability and other comments in the MD&A section as they relate to our chapters thus on audit strategy, risk, internal control, materiality, and management.
The response should include a reference list. Using one-inch margins, Times New Roman 12 pnt font, double-space and APA style of writing and citations.