The objectives of the auditor, having read the other information, are: 

1. To consider whether there is a material inconsistency between the other information and the financial report; 
2. To consider whether there is a material inconsistency between the other information and the auditor’s knowledge obtained in the audit; 
3. To respond appropriately when the auditor identifies that such material inconsistencies appear to exist, or when the auditor otherwise becomes aware that other information appears to be materially misstated; and 
4. To report in accordance with this Auditing Standard.