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Section 300 — OTHER STAFF GUIDANCE.01    An Audit of Internal Control That Is Integrated With an Audit of Financial Statements: Guidance for Auditors of Smaller Public Companies.02    Staff Guidance for Auditors of SEC-Registered Brokers and Dealers.03    Form AP, Auditor Reporting of Certain Audit Participants, and Related Voluntary Audit Report Disclosure Under AS 3101, The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion.04    Staff Guidance Changes to the Auditor’s Report Effective for Audits of Fiscal Years Ending on or After December 15, 2017.05    Implementation of Critical Audit Matters: The Basics.06    Implementation of Critical Audit Matters: Staff Observations from Review of Audit Methodologies.07    Implementation of Critical Audit Matters: A Deeper Dive on the Determination of CAMs.08    Implementation of Critical Audit Matters: A Deeper Dive on the Communication of CAMs.09    Overview of Staff Guidance of Audit Committee Communications Related to Independence.10    Rule 3526(b) Communications with Audit Committees Concerning Independence.11    Auditing Accounting Estimates.12    Auditing the Fair Value of Financial Instruments.13    Supervising or Using the Work of an Auditor's Specialist.14    Using the Work of a Company’s Specialist.15    Insights for Auditors — Evaluating Relevance and Reliability of Audit Evidence Obtained From External Sources