Consult Paragraphs 26-27 of PCAOB Auditing Standard No. 5. Do you believe that the period end financial

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Consult Paragraphs 26-27 of PCAOB Auditing Standard No. 5. Do you believe that the period end financial reporting process should always be evaluated by auditors as a significant and material process during an audit of internal control? Why or why not?
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