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1. Section 404 of the Sarbanes-Oxley Act of 2002 includes internal control reporting requirements for both management and auditors. T OR F 2. The Sarbanes-Oxley

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1. Section 404 of the Sarbanes-Oxley Act of 2002 includes internal control reporting requirements for both management and auditors. T OR F 2. The Sarbanes-Oxley Act changed auditor association with a client's internal control from a review form of association to an audit form of association. T OR F 3. The amount involved with a significant deficiency is at least a material amount. T OR F 4. The "as of date" for internal control reporting is ordinarily the last day of the fiscal year. 5. The lack of effective antifraud programs is always considered a material weakness. T OR F T OR F 6. PCAOB standards suggest that auditors emphasize nonroutine transactions as contrasted to routine transactions in their consideration of internal control. T OR F

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