[The following footnote was effective November 30, 1993. It was amended, effective for audits of fiscal years beginning on or after December 15, 2010. See PCAOB Release No. 2010-004.

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  fn 1   A member in the practice of public accounting should refer to the Statements on Auditing Standards. For example, see SAS No. 22, Planning and Supervision [AU section 311], which discusses what the auditor should do when there are differences of opinion concerning accounting and auditing standards.