A "MISSING: =[Argument]" object dependency is reported for a switchboard form in Access 2007

When you view the object dependencies for a switchboard form in Microsoft Office Access 2007, an incorrect object dependency may be reported. The incorrect object does not exist. This object has the following name:This problem occurs when you view the object dependencies by using the Objects I depend on option.

To work around this problem, ignore missing references that begin with an equal sign (=) when you automate the switchboard object dependencies.

Microsoft has confirmed that this is a problem in the Microsoft products that are listed in the "Applies to" section.

Steps to reproduce the problem

1. In Microsoft Office Access 2007, click the Microsoft Office Button
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   , and then click New.
2. In the File Name box, type switchboarddemo, and then click Create.
3. Click Database Tools, click Switchboard Manager, and then click Yes.
4. In the Switchboard Manager, click Close.
5. In the Navigation Pane, double-click the Switchboard form.
6. Click Database Tools, click Object Dependencies, click OK, and then click Yes.
7. In the Object Dependencies window, click Objects that I depend on.

The form appears to depend on a form and on a report that do not exist. The form and the report have the following name: