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 …

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. …

Determining the document(s) that is or comprises the annual report is often clear based on law, regulation or custom.  In many cases, management or those charged with governance may have customarily issued a package of documents that together comprise the …

The auditor is required by ASA 200 [9]  to plan and perform the audit with professional scepticism.  Maintaining professional scepticism when reading and considering the other information includes, for example, recognising that management may be overly …

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, …

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 …

Other information may include discussion of matters that are not related to the financial report and may also extend beyond the auditor’s knowledge obtained in the audit.  For example, the other information may include statements about the entity’s …

The auditor’s discussion with management about a material inconsistency (or other information that appears to be materially misstated) may include requesting management to provide support for the basis of management’s statements in the other information.  …