[The following footnote was effective for reviews of interim periods ending on or after November 15, 2004, for accelerated filers, and on or after July 15, 2005, for all other issuers. It was amended as a result of the adoption of Auditing Standard No. 5, effective for reviews of interim periods ending on or after November 15, 2007. See PCAOB Release 2007-005A.

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AU 722 Footnote 22

Footnotes (AU Section 722 — Interim Financial Information):

fn 22 Section 325, Communications About Control Deficiencies in An Audit of Financial Statements, provides guidance on communicating reportable conditions related to internal control.

Copyright © 2002, American Institute of Certified Public Accountants, Inc.