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[The following footnote was effective for audits of fiscal years ending before November 15, 2007.  It was deleted, effective for audits of fiscal years ending on or after November 15, 2007. See PCAOB Release No. 2007-005A.

Return to the current version.]

1/ See paragraphs 68 to 70 of Auditing Standard No. 2 for additional information on relevant assertions.