[The following footnote was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-008 for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]
27/ See, e.g., AU sec. 550, Other Information in Documents Containing Audited Financial Statements. In addition to AU sec. 550, discussion of the auditor's consideration of other information is included in AU sec. 558, Required Supplementary Information, and AU sec. 711, Filings Under Federal Securities Statutes.