Discussion topic 1
Explain the relevance of the following concepts: "Management Responsibility for the Financial Statements" and "Auditor Responsibility" for the audit report and how these relate to the audit expectations gap.
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Discussion Topic 2 - Ethics
Familiarize yourself with PCAOB Standard #5, "An audit of internal control over financial reporting that is integrated with an audit of the financial statements." Describe the main elements of this standard and how they have affected accounting practice.

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