[The following footnote was effective for audits of fiscal years beginning before December 15, 2014. See PCAOB Release No. 2014-002 for audits of fiscal years beginning on or after December 15, 2014, or return to the current version.]

fn 2 Section 334, Related Parties, paragraphs .09 and .10, provide guidance on examining related-party transactions that have been identified by the auditor.