1Public Company Accounting Oversight Board: Auditing Standard No. 5-An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
2Public Company Accounting Oversight Board: Conforming Amendments to PCAOB Auditing Standards Resulting from the Adoption of PCAOB Auditing Standard NO. 5, "an Audit of Internal Control over Financial Reporting that Is Integrated with an Audit of Financial Statements".
