An "integrated audit" in the context of AS 2201 means: Group of answer choices The auditor must have the same risk levels for accounts whether auditing internal control or auditing the financial statements. Two independent CPA firms must work together on the audit. The auditor must consider the integrated thoughts and ideas of everyone on the staff, especially in fraud brainstorming sessions. The auditor conducts two audits, one on the effectiveness of ICFR and one on the financial statements, in an integrated way