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[The following subparagraph was effective for audits of financial statements for periods beginning on or after January 1, 1989. It was amended as a result of the adoption of 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 342.10

  1. Review subsequent events or transactions occurring prior to completion of fieldwork.

Copyright © 2002, American Institute of Certified Public Accountants, Inc.