Section Supplementary Information Presented with - ASA 700 - Forming an Opinion and Reporting on a Financial Report - October 2009 - Supplementary Information Presented with the Financial Report (Ref: Para. A45‑A51)

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 such supplementary information is clearly differentiated from the audited financial report. If such supplementary information is not clearly differentiated from the audited financial report, the auditor shall ask management to change how the unaudited supplementary information is presented. If management refuses to do so, the auditor shall explain in the auditor’s report that such supplementary information has not been audited.
Supplementary information that is not required by the applicable financial reporting framework, but is nevertheless an integral part of the financial report because it cannot be clearly differentiated from the audited financial report due to its nature and how it is presented, shall be covered by the auditor’s opinion.

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Supplementary Information Presented withSupplementary Information Presented with the Financial Report (Ref: Para. A45‑A51)