Identify each of the following items as being associated with
(a) An AICPA financial statement audit
(b) A PCAOB integrated audit
(c) Both sets of audit standards

_____ AS 5
_____ “Must” means a mandatory responsibility
_____ Operating effectiveness of ICFR must be tested
_____ Significant risks must be identified even if ICFR is not tested
_____ 10 generally accepted auditing standards
_____Competent evidence
_____ Appropriate evidence
_____ Sufficient evidence