Careers
Subscribe[The following note was effective for audits of fiscal years ending on or after November 15, 2004, for accelerated filers. It was deleted 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.
Return to the current version.]
Return to the current version.]
AU 319.65
Note: When performing an integrated audit of financial statements and internal control over financial reporting, if the auditor assesses control risk as other than low for certain assertions or significant accounts, the auditor should document the reasons for that conclusion.