[The following paragraph was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

Return to the current version.]


Aspects of supervising assistants are discussed in section 210, Training and Proficiency of the Independent Auditor, and section 311, Planning and Supervision. Aspects of planning the field work and the timing of auditing procedures are discussed in section 311 and section 313, Substantive Tests Prior to the Balance-Sheet Date. [As amended August 1983, by Statement on Auditing Standards No. 45.] (See section 313.)