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On October 7, 2003, the PCAOB put forth a proposed standard on the Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements After receiving feedback on the proposed Audit Standards, the PCAOB presented three Standards recommendations On May 14, 2004 Audit Standard No 1 Preferences in Auditors Reports to the Standards of the Public Company Accounting Oversight Board was released for use and was quickly adopted as the accepted report process On March 9, 2004 Audit Standard No 2 An Audit of Internal Control Over Financial Reporting Performed in Conjunction with an Audit of Financial Statements was released This document provided a recommended standard and included a framework for audit and controls Based on user feedback, conformance amendments were released for the adopted standard on September 15, 2004 (PCAOB Rel No 2004-008) and again on May 15, 2005 (PCAOB Rel No 2005-009) On June 9, 2004 Auditing Standard No 3 Audit Documentation provided a standard for documenting the audit process

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ZXing is a free open source Java library to read and generate barcode images. You need to get the source code and build the jars yourself.

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} EXPORT_C TInt RHerculesSession::CaptureCeryneianHind(TInt& aCaptureCount) { const TAny* p[KMaxMessageArguments]; TPckg<TInt> countBuf(aCaptureCount); p[0]=(TAny*)&countBuf; return (SendReceive(ECaptureCeryneianHind,p)); } // The implementation of RHerculesSession::SlayErymanthianBoar() // is omitted here because it is discussed later in the section // Asynchronous request EXPORT_C void RHerculesSession::CleanAugeanStables(TRequestStatus& aStat) { SendReceive(ECleanAugeanStables, 0, aStat); } // Cancels the CleanAugeanStables() asynchronous request EXPORT_C void RHerculesSession::CancelCleanAugeanStables() { SendReceive(ECancelCleanAugeanStables, 0); } // Asynchronous request EXPORT_C void RHerculesSession::SlayStymphalianBirds(TInt aCount, TDes8& aData, TRequestStatus& aStatus) { const TAny* p[KMaxMessageArguments]; p[0] = (TAny*)aCount; p[1] = &aData; SendReceive(ESlayStymphalianBirds, p, aStatus); } // Cancels the SlayStymphalianBirds() asynchronous request EXPORT_C void RHerculesSession::CancelSlayStymphalianBirds () {// Every asynchronous request should have a cancellation method SendReceive(ECancelSlayStymphalianBirds, 0); }

The standard refers to an internal control audit rather than an attestation, and it specifies that such an audit is to be performed in conjunction with a financial statement audit The standards are based on the evaluation of management s assessment of internal controls This means that the auditors must satisfy themselves that management has an evaluation process in place and that the process yields accurate results Even though the auditor is using management s assessment as its guide, it is understood that the auditor may perform actual tests of the system The standard provides a specific framework for determining the significance of a deficiency It provides examples on how to apply the framework The standard addresses, the issue of cost versus benefit of the internal control assessment It also recognizes that a one-size-fitsall standard is not necessarily appropriate, given the resource and economic disparities between large corporations and small to

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