Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail about, the amounts or other items in the financial report.  Examples of such amounts or other items may include:  Tables, …

In evaluating the consistency of selected amounts or other items in the other information with the financial report, the auditor is not required to compare all amounts or other items in the other information that are intended to be the same as, to …

Selecting the amounts or other items to compare is a matter of professional judgement.  Factors relevant to this judgement include:  The significance of the amount or other item in the context in which it is presented, which may affect the importance that …

Determining the nature and extent of procedures to address the requirement in paragraph 14(a) is a matter of professional judgement, recognising that the auditor’s responsibilities under this Auditing Standard do not constitute an assurance engagement on …

Evaluating the consistency of selected amounts or other items in the other information with the financial report includes, when relevant given the nature of the other information, the manner of their presentation compared to the financial …

Considering Whether There Is a Material Inconsistency between the Other Information and the Auditor’s Knowledge Obtained in the Audit …

Other information may include amounts or items that are related to the auditor’s knowledge obtained in the audit (other than those in paragraph 14(a)).  Examples of such amounts or items may include:  A disclosure of the units produced, or a table …

The auditor’s knowledge obtained in the audit includes the auditor’s understanding of the entity and its environment, the applicable financial reporting framework, and the entity’s system of internal control, obtained in accordance with ASA 315. [11]   …

The auditor’s knowledge obtained in the audit may also include matters that are prospective in nature.  Such matters may include, for example, business prospects and future cash flows that the auditor considered when evaluating the assumptions used by …

In considering whether there is a material inconsistency between the other information and the auditor’s knowledge obtained in the audit, the auditor may focus on those matters in the other information that are of sufficient importance that a misstatement …