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9PCAOB. 2004. Auditing Standards 2 - An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements. http: //www. pcaob, org.
10PCAOB. 2007. Auditing Standards 5 - An Audit of Internal Control Over Financial Reporting that is Integration with An Audit of Financial Statements. http: //www. pcaob, org.
