The following footnote was effective for audits of fiscal years beginning December 15, 2002 and ending before November 15, 2004, for accelerated filers, and ending before July 15, 2005, for all other issuers. See PCAOB Release No. 2004-008.
For current versions of the Interim Standards.]
For current versions of the Interim Standards.]
AU 722
fn 22 Section 325, Communication of Internal Control Related Matters Noted in an Audit, provides guidance on communicating reportable conditions related to internal control.