4870.1 An auditor may be engaged to report on selected financial data using the guidance of AS 3315. Unless the auditor reports on selected financial data using the guidelines in AS 3315, the information should not be labeled or described as audited. However, it would be acceptable to state that the information is derived from audited financial statements.
4870.2 If an auditor was engaged to report on the selected financial data, the form of report specified by AS 3315 should be included in the filing and the auditor's consent to the report should make reference to its applicability to the selected financial data.
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