Remaining Alert for Other Indications thRemaining Alert for Other Indications that the Other Information Appears to Be Materially Misstated (Ref: Para. 15)

Remaining Alert for Other Indications that the Other Information Appears to Be Materially Misstated (Ref: Para. 15)

1. Other information may include discussion of matters that are not related to the financial report and may also extend beyond the auditor’s knowledge obtained in the audit. For example, the other information may include statements about the entity’s greenhouse gas emissions.
2. 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 that require the auditor to avoid being knowingly associated with other information that the auditor believes contains a materially false or misleading statement, a statement provided recklessly, or omits or obscures necessary information such that the other information is misleading.[13][* ] Remaining alert for other indications that the other information appears to be materially misstated could potentially result in the auditor identifying such matters as:

• Differences between the other information and the general knowledge, apart from the knowledge obtained in the audit, of the engagement team member reading the other information that lead the auditor to believe that the other information appears to be materially misstated; or
• An internal inconsistency in the other information that leads the auditor to believe that the other information appears to be materially misstated.