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[The following footnote was effective for audits of fiscal years ending on or after November 15, 2004, and, for other engagements conducted pursuant to the standards of the PCAOB, including reviews of interim financial information, beginning with the first quarter ending after the first audit covered by Auditing Standard No. 3. It was amended as a result of the adoption of Auditing Standard No. 5, effective for audits of fiscal years ending on or after November 15, 2007.  See PCAOB Release 2007-005A.

Return to the current version.]

2/ Relevant financial statement assertions are described in paragraphs 68-70 of PCAOB Auditing Standard No. 2, An Audit of Internal Control Over Financial Reporting Performed in Conjunction with An Audit of Financial Statements .