1Proposed Auditing Standard.An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements and Related Other Proposals. PCAOB Release No. 2006 -007 . 2006
2Auditing Standard No.5.An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements. PCAOB Release No. 2007 -005 . 2007
