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Familiarize yourself with the PCAOBs Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial

Familiarize yourself with the PCAOBs Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. Describe the major elements of this statement, and how it has affected practice.

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