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Changes Made to Auditing Standard 5 (AS5) vs. AS2

Following is a summary of changes made to PCAOB Auditing Standard No. 5 (AS5) on internal control audits, vs. the standard it supercedes, AS2. This information is based on a speech given by PCAOB Chairman Mark Olson on June 7, 2007.... more » (FEI members only)

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