This study aims to examine whether review/audit have impact on the information content of interim financial statements and whether the auditor size strengthen the relationship between review/audit with the information content of interim financial statement in Indonesia. Information content proxied by AVAR (abnormal return volatility) and AVOL (abnormal trading volume volatility). Regression using 3.234 interim financial report from 2013-2015, we found that there is a positive significant relationship between review/audit with the information content of interim financial statements that proxied by AVAR and not for AVOL. Audit quality cannot strengthen the impact of review/audit on interim financial statement information content. It means, market do not differenciate between interim reporting that reviewed/audited by Big4 or non Big4. Theories said that review/audit may affect the information content of interim financial statements through assurance value and signaling value. This research found that reviews/audits affect the information content of interim financial statements through signaling value, not through assurance value. It means that review/audit on interim financial reporting is only as a signalling value, not as assurance value. This research also find that audit have higher level of confidence than review of interim financial reporting.