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[The following bullet was effective for interim periods within fiscal years beginning after December 15, 2002. It was amended by PCAOB Auditing Standard No. 2, effective for reviews of interim periods ending on or after November 15, 2004, for accelerated filers, and for reviews of interim periods after fiscal years ending on or after July 15, 2005, for all other issuers. See PCAOB Release No. 2004-008.

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AU 722.09

  • A review is not designed to provide assurance on internal control or to identify reportable conditions. However, the accountant is responsible for communicating with the audit committee or others with equivalent authority or responsibility, regarding any reportable conditions that come to his or her attention

Copyright © 2003, American Institute of Certified Public Accountants, Inc.