The Public Company Accounting Oversight Board released the third in a series of staff questions and answers to help auditors and issuers in the implementation of PCAOB Auditing Standard No. 2, regarding audits of public companies' internal control over financial reporting.

The questions and answers, prepared by the PCAOB's Office of the Chief Auditor, emphasize the flexibility provided by Auditing Standard No. 2 in several areas.

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