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[The following note was effective for engagement quality reviews of audits and interim reviews for fiscal years beginning on or after December 15, 2009. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]

Note: A significant risk is a risk of material misstatement that is important enough to require special audit consideration.