[The following paragraphs of AI 20, amended to read as follows, will be effective for audits of fiscal years ending on or after December 15, 2017. See PCAOB Release No. 2017-001. The current auditing interpretations can be found here.]
.08 Interpretation—If the auditor has been engaged to perform an audit of management's assessment of the effectiveness of internal control over financial reporting, the auditor should follow the requirement of AS 2201, An Audit of Internal Control Over Financial Reporting That Is Integrated with An Audit of Financial Statements.
.09 If the auditor has not been engaged to perform an audit of management's assessment of the effectiveness of internal control over financial reporting, the auditor should follow the requirements in AS 3105.59–60.
[5] [Footnote deleted.]
[.10] [Paragraph deleted.]
[Effective pursuant to SEC Release No. 34-81916, File No. PCAOB-2017-01 (October 23, 2017)]