An "integrated audit" as stated in Section 404 of the Sarbanes-Oxley Act means

An "integrated audit" as stated in Section 404 of the Sarbanes-Oxley Act means 



A. The auditor must consider the integrated thoughts and ideas of everyone on the audit staff.

B. The auditor must conduct two audits, one on the effectiveness of internal control and one on the financial statements, in an integrated way.

C. The auditor must integrate the same objectives whether auditing internal control or auditing the financial statements.

D. Two independent CPA firms must work together on the audit.


Answer: The auditor must conduct two audits, one on the effectiveness of internal control and one on the financial statements, in an integrated way


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