An auditor has reached a preliminary understanding regarding an engagement to audit a publicly-held entity. The auditor wants to make certain that the understanding with the entity's audit committee includes all of those components required. Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted PCAOB paragraphs are 1, 2, or 3 digits. All AS references are to the paragraphs in the respective Auditing Standard appendices.)

Using the table below, enter the exact section and paragraph with helpful information for this scenario. (Correctly formatted PCAOB paragraphs are 1, 2, or 3 digits. All AS references are to the paragraphs in the respective Auditing Standard appendices.) | AS paragraph