[The following footnote was effective for audits of financial statements for periods ending after December 15, 1991. It 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.]

fn 8 See section 311, Planning and Supervision, paragraphs .11 through .14, for the type of supervisory procedures to apply.