5PCAOB.2004.Auditing Standards 2 -An Audit of Internal Control Over Financial Reporting Performed In Conjunction with An Audit of Fi- nancial Statements,http://www.pcaob.or-.
6PCAOB.2007.Auditing Standard No. 5 An Audit of Internal Con- trol Over Financial Reporting that Is Integrated with An Audit of Financial Statements,http://www. Pcaob.org.
7PCAOB.2009.An Audit of Internal Control over Financial Ikeportiing that is Integrated with an Audit of Financial StatementxGuigance for Audi- tions of Small Public Companies,http://www.pcaob.org.
8CAQ.Lessons learned: performing an audit of internal control in an integrated audit[EB/OL ]www.thecaq.org, 2009.