p. 428, second paragraph, eighth sentence. Replace “maybe” with “may be.”
*p. 428, first paragraph. Add the following to the end of the paragraph:
For the years ended after December 31, 2012, the Auditing Standards Board redrafted the opinions to more clearly state the objectives of the auditor and the requirements with which the auditor has to comply when conducting an audit in accordance with GAAS. Exhibit 24.1 reflects the update under the AICPA clarity standards.
p. 428. First sentence after heading should read:
“We have audited the accompanying financial statements of Organization X, which comprise the statements of financial position and the related statements of activities and changes in net assets and cash flows. . . .”
*p. 429, first sentence ...