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An example would be starting with the left arm down , and five seconds later having it raised to 90 degrees . Of course , you could scratch something off the film or paste something on it but you would rather go back the original layout file and output a new film . You also frequently need to change the position of the feet , from right foot in front to left foot in front or vice versa . I realize that the majority of the people participating in this conference are from the U.S. and thus perhaps don ’ t spend a significant portion of their time on international matters . It relates to the effectiveness and the efficiency of the work done in implementing PCAOB Auditing Standard No. 2 , An Audit of Internal Controls over Financial Reporting Performed in Conjunction with a Financial Statement Audit . Registered accounting firms may also seek Commission review if they disagree with the determination of the Board that quality control criticisms or defects identified in an inspection report ( part II of the reports ) have not been addressed to the satisfaction of the Board within one year . " An attack exploiting the weakness could be crafted by appending the JavaScript to a Web link to any existing PDF file . An e-document management focus that delivers professional PDF creation and extraction products from native and image PDFs . " Kelly noted that Adobe has expanded the market for Acrobat into legal , engineering and architecture with the new features of redaction and 3D . An earlier candidate could be Le Mariage de la Grosse Cathos , choreographed by Jean Favier in 1688 , but this has survived only in notation and while it has been reconstructed in modern times , it does not appear to have been continually in any company 's repertoire .