[The following footnote 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.]
When the audited disclosures do not constitute a complete balance sheet presentation and are located on the face of the financial statements or in the footnotes, the auditor may issue a standard unqualified opinion and need not mention the disclosures in the report. When the audited disclosures do not constitute a complete balance sheet presentation and are included in a supplemental schedule or exhibit, the auditor should add an additional paragraph to the report as discussed in section 551, Reporting on Information Accompanying the Basic Financial Statements in the Auditor-Submitted Documents, paragraph .12.