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[The following footnote was effective before December 31, 2016. See PCAOB Release No. 2015-002PDF. The current standard can be found here.] 

fn 18  If the practitioner has performed (or has been engaged to perform) an audit of the entity's financial statements to which an element, account, or item of a financial statement relates and the auditor's report on such financial statements includes a departure from a standard report [see AU section 508, Reports on Audited Financial Statements], he or she should consider including a reference to the auditor's report and the departure from the standard report in his or her agreed-upon procedures report