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Consult Paragraph A5 (in Appendix A) of PCAOB Auditing Standards No. 5 and Paragraph 68 of PCAOB Auditing Standard No. 12. Do you believe that

Consult Paragraph A5 (in Appendix A) of PCAOB Auditing Standards 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 reporting related to the revenue recorded by Dex in its financial statements? Why or why not?

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