The objectives of the auditor, having read the other information, are:
- To consider whether there is a material inconsistency between the other information and the financial report;
- To consider whether there is a material inconsistency between the other information and the auditor’s knowledge obtained in the audit;
- 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
- To report in accordance with this Auditing Standard.