(Ref: Para. 53–54 ) …

In some circumstances, the entity may be required by law, regulation or the Australian Auditing Standards, or may voluntarily choose, to present together with the financial report supplementary information that is not required by the applicable financial …

Paragraph 53 explains that the auditor’s opinion covers supplementary information that is an integral part of the financial report because of its nature or how it is presented. This evaluation is a matter of professional judgement. To illustrate: When the …

Supplementary information that is covered by the auditor’s opinion does not need to be specifically referred to in the auditor’s report when the reference to the notes in the description of the statements that comprises the financial report in the …

Law or regulation may not require that the supplementary information be audited, and management may decide to ask the auditor not to include the supplementary information within the scope of the audit of the financial …

The auditor’s evaluation whether unaudited supplementary information is presented in a manner that could be construed as being covered by the auditor’s opinion includes, for example, where that information is presented in relation to the financial report …

Management could change the presentation of unaudited supplementary information that could be construed as being covered by the auditor’s opinion, for example, by: Removing any cross-references from the financial report to unaudited supplementary …

When new litigation or claims, which may have a material effect on the financial report, have been referred to the entity’s legal counsel subsequent to sending the letter of enquiry to the entity’s legal counsel and prior to signing the auditor’s report, …

The fact that supplementary information is unaudited does not relieve the auditor of the responsibilities described in ASA 720. [42] …