Consult Paragraphs 26-27 of PCAOB Auditing Standard No. 5 and Paragraph 41 of PCAOB Auditing Standard No.

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Consult Paragraphs 26-27 of PCAOB Auditing Standard No. 5 and Paragraph 41 of PCAOB Auditing Standard No. 13. Do you believe that the period-end financial reporting process deserves special attention from auditors? Why or why not?
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