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[The following footnote was effective November 15, 2008. It was deleted, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]

 

  3/   The term "error," as used in SFAS No. 154, is equivalent to "misstatement," as used in the auditing standards.