3. Consult Paragraph A5 (in Appendix A) of PCAOB Auditing Standard No.5 and Paragraph 68 of PCAOB Auditing Standard No. 12. Do you believe that Qwest had established an effective system of internal control over financial rting related to the revenue recorded by Dex in its financial statements Why or why not? 4. Consult Paragraph 25 of PCAOB Auditing Standard No.5. Next consider the impact of the pressure exerted by Qwest's senior management team to meet aggressive revenue and earnings targets. Comment about why such a "tone at the top" would have a pervasive effect on the reliability of financial reporting at a company like Qwest. 3. Consult Paragraph A5 (in Appendix A) of PCAOB Auditing Standard No.5 and Paragraph 68 of PCAOB Auditing Standard No. 12. Do you believe that Qwest had established an effective system of internal control over financial rting related to the revenue recorded by Dex in its financial statements Why or why not? 4. Consult Paragraph 25 of PCAOB Auditing Standard No.5. Next consider the impact of the pressure exerted by Qwest's senior management team to meet aggressive revenue and earnings targets. Comment about why such a "tone at the top" would have a pervasive effect on the reliability of financial reporting at a company like Qwest