25/ See paragraphs 30-31 of Auditing Standard No. 14, which describe the auditor's responsibilities related to the evaluation of whether the financial statements are presented fairly, in all material respects, in conformity with the applicable financial reporting framework. Other PCAOB standards, such as AU sec. 334, Related Parties, and AU sec. 341, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, describe the auditor's responsibilities related to evaluation of specific disclosures in financial statements.
[The following footnote was effective for audits of fiscal years beginning before December 15, 2014. See PCAOB Release No. 2014-002 for audits of fiscal years beginning on or after December 15, 2014, or return to the current version.]