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Keywords: AS5
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 1–27.
Published: 01 November 2011
...Jagan Krishnan; Jayanthi Krishnan; Hakjoon Song SUMMARY In June 2007, the PCAOB issued Auditing Standard No. 5 (AS5), superseding Auditing Standard No. 2 (AS2). AS5 significantly changed the rules relating to audits of internal control over financial reporting (ICFR). Policymakers expected AS5...