Go to the PCAOB Web site www pcaobus org Find Auditing Standard
Go to the PCAOB Web site (www.pcaobus.org). Find Auditing Standard No. 5, “An Audit of Internal Control over Financial Reporting that is Integrated with an Audit of Financial Statements.” Go to Appendix B and read paragraphs B1–B9. Summarize the content of these paragraphs about integrating a financial statement and internal control audit.

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