4. The "as of date" for internal control reporting is ordinarily the last day of the fiscal year T OR F 5. The lack of effective antifraud programs is always considered a material weakness 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 7. Tests of operating effectiveness ordinarily include reperformance of the application of controls. T OR F