[The following footnote was effective for audits of financial statements for periods beginning on or after December 15, 2002. 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.]

 

fn 21 Section 330, The Confirmation Process, provides guidance about the confirmation process in audits performed in accordance with GAAS.