[The following paragraph was effective for audits of fiscal years ending before June 1, 2014. See PCAOB Release No. 2013-008for audits of fiscal years ending on or after June 1, 2014, or return to the current version.]



The auditor's responsibility for other information not required by the FASB, GASB, or FASAB but included in certain annual reports—which are client-prepared documents fn4 —is specified in section 550. The auditor's responsibility for information outside the basic financial statements in documents that the auditor submits to the client or to others is specified in section 551. The auditor's responsibility for supplementary information required by the FASB, GASB or FASAB (called required supplementary information) is discussed in the paragraphs that follow. [Revised, April 2000, to reflect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 91.]