US Public Company Accounting Oversight Board. PCAOB Auditing Standard No. 5, Issued by US Public Company Accounting Oversight Board (PCAOB).This is a Audit Guideline and is mapped as UCF Authority Document ID 0000488 as a part of the Sarbanes Oxley Guidance category.This document's availability is Free. It can be found online at: http://www.pcaobus.org/Rules/Rules_of_the_Board/Auditing_Standard_5.pdfThis Authority Document has 25 citations mapped to 25 UCF Common Control IDs. The document as a whole was last reviewed and released on 2008-10-08.
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