Section Supplementary Information Presented with - ASA 700 - Forming an Opinion and Reporting on a Financial Report - December 2015 - Supplementary Information Presented with the Financial Report (Ref: Para. A78—A84)

Supplementary Information Presented withSupplementary Information Presented with the Financial Report (Ref: Para. A78—A84)

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If supplementary information that is not required by the applicable financial reporting framework is presented with the audited financial report, the auditor shall evaluate whether, in the auditor’s professional judgement, supplementary information is nevertheless an integral part of the financial report due to its nature or how it is presented. When it is an integral part of the financial report, the supplementary information shall be covered by the auditor’s opinion.
If supplementary information that is not required by the applicable financial reporting framework is not considered an integral part of the audited financial report, the auditor shall evaluate whether such supplementary information is presented in a way that sufficiently and clearly differentiates it from the audited financial report. If this is not the case, then the auditor shall ask management to change how the unaudited supplementary information is presented. If management refuses to do so, the auditor shall identify the unaudited supplementary information and explain in the auditor’s report that such supplementary information has not been audited.

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