Report on first year of implementation of Auditing Standard No. 5.

• Position: News&trends - Report - Brief article

The PCAOB's report on the first year of implementation of Auditing Standard No. 5 An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements, is available at www.calcpa.org/A5report. The report is based on PCAOB inspections that examined portions of approximately 250 audits of internal control over...