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ASA 720 - Other Information in Documents Containing Audited Financial Reports - April 2006
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Access to Other Information
12 In order that an auditor can consider other information included in the annual report, timely access to such information will be required. Ordinarily, the auditor makes appropriate arrangements with the entity to obtain such information prior to the date of the auditor’s report. In certain circumstances, all the other information may not be available prior to such date. In these circumstances, the auditor would ordinarily follow paragraphs 25 to 30 of this Auditing Standard.