CTHRepealedLegislation
ASA 720 - Other Information in Documents Containing Audited Financial Reports - April 2006
Consideration of Other InformationConsideration of Other Information
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Consideration of Other Information
13 The objective and scope of an audit of a financial report are formulated on the premise that the auditor’s responsibility is restricted to information identified in the auditor’s report. Accordingly, the auditor has no specific responsibility to determine that other information is properly stated.