[The following footnote was amended by the Board in PCAOB Release 2008-001 (January 29, 2008), effective November 15, 2008.
Return to current version.]
Return to current version.]
Footnotes (AU Section 508 — Reports on Audited Financial Statements):
fn 25 It is assumed that the independent auditor has been able to satisfy himself or herself as to the consistency of application of generally accepted accounting principles. See section 420, Consistency of Application of Generally Accepted Accounting Principles, for a discussion of consistency. [Footnote renumbered by the issuance of Statement on Auditing Standards No. 79, December 1995; the former footnote 29 has been deleted and subsequent footnotes renumbered by the issuance of Statement on Auditing Standards No. 79, December 1995. Footnote subsequently renumbered by the issuance of Statement on Auditing Standards No. 93, October 2000.]