[Superseded by PCAOB Auditing Standard No. 3, Audit Documentation effective for audits of financial statements, which may include an audit of internal control over financial reporting, with respect to fiscal years ending on or after November 15, 2004. For other engagements conducted pursuant to the standards of the PCAOB, including reviews of interim financial information, this standard takes effect beginning with the first quarter ending after the first financial statement audit covered by this standard.  See PCAOB Release No. 2004-006.

For periods prior to the effective date of Auditing Standard No. 3, click here.]