For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

Annual report – A document, or combination of documents, prepared typically on an annual basis by management or those charged with governance in accordance with law, regulation or custom, the purpose of which is to provide owners (or similar stakeholders) …

Misstatement of the other information – A misstatement of the other information exists when the other information is incorrectly stated or otherwise misleading (including because it omits or obscures information necessary for a proper understanding of a …

Other information – Financial or non‑financial information (other than the financial report and the auditor’s report thereon) included in an entity’s annual report. …

The auditor shall: (Ref: Para. A11–A22)   Determine, through discussion with management, which document(s) comprises the annual report, and the entity’s planned manner and timing of the issuance of such document(s);  Make appropriate arrangements with …

The auditor shall read the other information and, in doing so shall: (Ref: Para. A23–A24) Consider whether there is a material inconsistency between the other information and the financial report. As the basis for this consideration, the auditor shall, to …

While reading the other information in accordance with paragraph 14 of this Auditing Standard, the auditor shall remain alert for indications that the other information not related to the financial report or the auditor’s knowledge obtained in the audit …

If the auditor identifies that a material inconsistency appears to exist (or becomes aware that the other information appears to be materially misstated), the auditor shall discuss the matter with management and, if necessary, perform other procedures to …

If the auditor concludes that a material misstatement of the other information exists, the auditor shall request management to correct the other information.  If management:  Agrees to make the correction, the auditor shall determine that the correction …

If the auditor concludes that a material misstatement exists in other information obtained prior to the date of the auditor’s report, and the other information is not corrected after communicating with those charged with governance, the auditor shall take …