[The following paragraph of AS 2510, 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.PDF The current standard can be found here.]

.15     For a discussion of the circumstances relating to receivables and inventories affecting the independent auditor's report, see paragraphs .07 and .51 of AS 3105, Departures from Unqualified Opinions and Other Reporting Circumstances.

[Effective pursuant to SEC Release No. 34-81916, File No. PCAOB-2017-01 (October 23, 2017)]