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[The following footnote was effective for fiscal years ending on or after November 15, 2007. It was amended, effective for audits of fiscal periods beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]


  10/   See paragraphs .19 through .42 of AU sec. 316, Consideration of Fraud in a Financial Statement Audit, regarding identifying risks that may result in material misstatement due to fraud.