Stay Connected: Twitter Facebook Flickr RSS E-Mail
Skip navigation links
About the PCAOB
Rules of the Board
Registration & Reporting
Standards
Inspections
Enforcement
International
Research & Analysis
News & Events
Skip navigation links
Auditing
Ethics & Independence
Quality Control
Attestation
Superseded
Guidance
Current Activities
SAG

Click Plus Sign Icon to expand menu items
Click Minus Sign Icon to collapse menu items

[The following footnote was effective for reviews of interim periods ending on or after November 15, 2004, for accelerated filers, and on or after July 15, 2005, for all other issuers. It was amended as a result of the adoption of Auditing Standard No. 5, effective for reviews of interim periods ending on or after November 15, 2007. See PCAOB Release 2007-005A.

Return to current version ]

AU 722 Footnote 22

Footnotes (AU Section 722 — Interim Financial Information):

fn 22 Section 325, Communications About Control Deficiencies in An Audit of Financial Statements, provides guidance on communicating reportable conditions related to internal control.

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