The auditing standard No.5, "An audit of Internal Control Over Financial Reporting that is Integrated with and Audit of Financial Statements," requires and provides direction that is applicable when an auditor performs management assessments of the financial statements that are integrated with the audit. The auditor plans and supervises the audit of internal control over financial reporting and evaluates some auditor procedures based on the company's financial statements and internal control. In addition, this auditing standard No. 5 reflects the auditor's objective, which is expressing an opinion of the internal control over financial reporting of the company based on the obtained evidence and the reasonable assurance about any material weakness in the management internal control. In this standard, there are special topics to consider, like control tests in internal control, control tests in a financial statements audit, control tests effect in the substantive procedures, and the effect of these substantive procedures in the auditor's conclusion.

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