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[The following footnote was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No 2013-008 for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]


fn7 When required supplementary information is presented outside the basic financial statements in an auditor-submitted document, the auditor should (a) express an opinion on the information if engaged to examine the information; (b) report on such information using the guidance in section 551.12 and .14, provided such information has been subjected to the auditing procedures applied in the audit of the basic financial statements; or (c) disclaim an opinion on the information (see section 551.15 and .16). [As amended, effective September 2002, by Statement on Auditing Standards No. 98.]