… as appropriate, to an audit of other historical financial information. …

… This Australian Standard on Auditing deals with the auditor’s responsibilities relating to other information, whether financial or non‑financial information … report and the auditor’s report thereon), included in an entity’s annual report.  An entity’s annual report may be a …

… This Auditing Standard is written in the context of an audit of a financial report by an independent auditor.  Accordingly, the objectives of … opinion on the financial report does not cover the other information, nor does this Auditing Standard require the …

… This Auditing Standard requires the auditor to read and consider the other information because other information that is materially inconsistent with the …

… This Auditing Standard may also assist the auditor in complying with relevant ethical requirements … the auditor to avoid being knowingly associated with information that the auditor believes contains a materially false or misleading statement, statements or information provided recklessly, or omits or obscures …

… Other information may include amounts or other items that are intended to be the same as, to summarise, or to provide greater detail, … the auditor has obtained knowledge in the audit.  Other information may also include other matters. …

… The auditor’s responsibilities relating to other information … regardless of whether the other information is obtained by the auditor prior to, or after, the date of the auditor’s …

… does not apply to:  Preliminary announcements of financial information; or  Securities offering documents, including …

… The auditor’s responsibilities under this Auditing Standard … do not constitute an assurance engagement on other information or impose an obligation on the auditor to obtain assurance about the other information. …

… Law or regulation may impose additional obligations on the auditor in relation to other information that are beyond the scope of this Auditing Standard. …