[The following footnote was effective for audits of fiscal years beginning before June 1, 2014. See PCAOB Release No. 2013-007for audits of fiscal years beginning on or after June 1, 2014, or return to the current version.]

^2/ Relevant financial statement assertions are described in paragraphs 28-33 of PCAOB Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.