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 …

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.  …

In reading the other information, the auditor may become aware of new information that has implications for:  The auditor’s understanding of the entity and its environment and, accordingly, may indicate the need to revise the auditor’s risk assessment. …

For an audit of a financial report of an entity other than a listed entity, the auditor may consider that the identification in the auditor’s report of other information that the auditor expects to obtain after the date of the auditor’s report would be …

The following are examples of amounts and other items that may be included in other information. This list is not intended to be exhaustive. Amounts Items in a summary of key financial results, such as net income, earnings per share, dividends, sales and …