[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 22 Section 336, Using the Work of a Specialist, provides guidance to an auditor who uses the work of a specialist in performing an audit in accordance with GAAS.