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GUIDANCE FOR AUDITORS OF SMALLER PUBLIC COMPANIES

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Abstract

This publication presents the views of the staff of the Public Company Accounting Oversight Board on how auditors can apply certain provisions of Auditing Standard No. 5 to audits of internal control over financial reporting of smaller, less complex public companies. The statements contained in this publication are not rules of the Board, nor have the

Year: 2009
OAI identifier: oai:CiteSeerX.psu:10.1.1.178.1155
Provided by: CiteSeerX
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