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[The following subparagraph was effective for audits of financial statements for fiscal years ending on or after June 30, 2001. 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.]
  1. Section 342 on obtaining and evaluating sufficient competent evidential matter to support significant accounting estimates.