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[The following note was effective for audits of fiscal years ending on or after November 15, 2004, for accelerated filers. It was amended by Auditing Standard No. 5, effective for audits of fiscal years ending on or after November 15, 2007. See PCAOB Release 2007-005A.

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AU 319.02

Note: Refer to paragraphs 68-70 of PCAOB Auditing Standard No. 2 for discussion of identifying relevant financial statement assertions.