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1. According to GAAS auditors must evaluate control deficiencies that they become aware of to determine if the deficiencies individually or in combination are significant
1. According to GAAS auditors must evaluate control deficiencies that they become aware of to determine if the deficiencies individually or in combination are significant deficiencies or material weaknesses in relation to SOX . What is the purpose of the auditor's evaluation of internal controls in these contexts with respect to conducting an audit in accordance with established accounting standards?
2. When should a financial statement be reissued versus restated?
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