an integrated audit as stated in section $404$ of the sarbanes$-$oxley act means:

$1.$ the auditor must conduct two audits, one on the effectiveness of internal control and one on the financial statements, in an integrated way

$2.$ two independent CPA firms must work together on the audit

$3.$ the auditor must consider the integrated thoughts and ideas of everyone on the audit staff

$4.$ the auditor must integrate the same objectives whether auditing internal controls or auditing the financial statements