The Public Company Accounting Oversight Board will vote on a final standard on auditing internal control over financial reporting next week, as well as taking up a related independence rule and conforming those amendments to the board’s auditing standards.

If adopted on Thursday, the new standard would supersede the board’s existing Auditing Standard No. 2, "An Audit of Internal Control over Financial Reporting Performed in Conjunction with an Audit of Financial Statements."

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