This Auditing Standard requires the auditor to read and consider the other information because other information that is materially inconsistent with the financial report or the auditor’s knowledge obtained in the audit may indicate that there is a …

… The concept of materiality may be discussed in a framework applicable to … of reference for the auditor in making judgements about materiality under this Auditing Standard.  In many cases, … framework that includes a discussion of the concept of materiality as it applies to the other information.  In such …

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.  …

The objectives of the auditor, having read the other information, are:  To consider whether there is a material inconsistency between the other information and the financial report;  To consider whether there is a material inconsistency between the other …

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 …

As there is a wide range of possible material misstatements of the other information, the nature and extent of other procedures the auditor may perform to conclude whether a material misstatement of the other information exists are matters of the …

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 …

Remaining alert for other indications that the other information not related to the financial report or the auditor’s knowledge obtained in the audit appears to be materially misstated assists the auditor in complying with relevant ethical requirements …

When a matter is unrelated to the financial report or the auditor’s knowledge obtained in the audit, the auditor may not be able to fully assess management’s responses to the auditor’s enquiries.  Nevertheless, based on management’s further information or …

When there is a limitation of scope with respect to a material item in the financial report, the auditor will not have obtained sufficient appropriate audit evidence about that matter.  In these circumstances, the auditor may be unable to conclude whether …