[The following footnote 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.]

 

fn ** Note: Title originally amended and former paragraphs .05-.09 under the heading "Timing of Audit Work" superseded, August 1983, by Statement on Auditing Standards No. 45. (See section 313.)