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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.

Return to the current version.]

AU 319.09

Note: When performing an integrated audit of financial statements and internal control over financial reporting, refer to Appendix B, "Additional Performance Requirements and Directions; Extent-of-Testing Examples," of PCAOB Auditing Standard No. 2 for discussion of considerations when a company has multiple locations or business units.