PCAOB Auditing Standard No$.5,$ titled $"$An Audit of Internal Control Over Financial Reporting that is Integrated with an Audit of Financial Statements," provides guidance for auditors when performing integrated audits.

a$.$ In what situations does the integrated audit apply?

b$.$ According to the standard, what is the objective of an audit of internal control over financial reporting?

c$.$ What is the role of risk assessment as it relates to the audit of internal control over financial reporting?

d$.$ How should the auditor determine which controls to test?

e$.$ How might the auditor use evidence obtained in the audit of the financial statements when concluding on the effectiveness of internal control over financial reporting?