Page 178 - Auditing Standards
P. 178
As of December 15, 2017
3 See FAS 5, paragraph 3.
Footnotes (Appendix C - Special Reporting Situations):
1 See paragraph .B15, for further discussion of the evaluation of the controls over financial reporting for an
equity method investment.
2 See 15 U.S.C. § 78j-1.
3 See 17 C.F.R. §§ 240.13a-14(a) and 240.15d-14(a).
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