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Quick Answer. Squamous epithelial cells are flat cells as compared to the rectangular (columnar) and square (cubical) cells, states About.com. They are found in many body parts, including the cervix, the middle skin layers, the mouth and the lips.
This result means the cells collected for the Pap smear appear so abnormal that the pathologist is almost certain a cancer is present. Squamous cell cancer refers to cancers arising in the flat surface cells of the vagina or cervix.Adenocarcinoma refers to cancers arising in glandular cells.typical squamous cells of undetermined significance (ASCUS). Squamous cells are thin and flat and grow on the surface of a healthy cervix. In the case of ASCUS, the Pap smear reveals slightly abnormal squamous cells, but the changes don't clearly suggest that precancerous cells are present.