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Public Company Accounting Oversight Board adopts AUDITING STANDARD No. 5. Standard is An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. PCAOB has closely monitored the progress registered firms have made in implementing Standard No. 2.
Public Company Accounting Oversight Board adopts AUDITING STANDARD No. 5. Standard is An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Stat…