Page 488 - Auditing Standards
P. 488
As of December 15, 2017
as well.
29 See Item 308 of Regulation S-K.
30 See AS 3105.59–.60.
31 See AS 3105.52–.53 and .56–.58.
32 See paragraph .50 of AS 4105, Reviews of Interim Financial Information.
33 See paragraphs .03 and .08 of AS 2705, Required Supplementary Information.
34 See paragraph .32 of AS 2503, Auditing Derivative Instruments, Hedging Activities, and Investments in
Securities.
35 See paragraph .04 of AS 2710, Other Information in Documents Containing Audited Financial Statements.
36 Emphasis paragraphs are never required and are not a substitute for required critical audit matters
described in paragraphs .11–.17.
37 It is not appropriate for the auditor to use phrases such as "with the foregoing [following] explanation" in
the opinion paragraph when an emphasis paragraph is included in the auditor's report.
38 If the auditor decides to include information regarding certain audit participants in the auditor's report, the
auditor should use an appropriate section title.
© Copyright 2003 –2018 Public Company Accounting Oversight Board. All rights reserved. Public Company Accounting Oversight Board and PCAOB are registered trademarks of
the Public Company Accounting Oversight Board.
485
