[The following note was effective for audits of fiscal years ending on or after November 15, 2004, for accelerated filers. It was amended as a result of the adoption of Auditing Standard No. 5, effective for audits of fiscal years ending on or after November 15, 2007. See PCAOB Release 2007-005A.
To return to the previous verson, click here.]
To return to the previous verson, click here.]
AU 312.12
Note: When performing an integrated audit of financial statements and internal control over financial reporting, refer to paragraphs 22-23 and 39 of PCAOB Auditing Standard No. 2 regarding materiality and planning considerations, respectively.