CTHRepealedLegislation
ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009
Definition of Other Information (Ref: PaDefinition of Other Information (Ref: Para. 5(a))
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Definition of Other Information (Ref: Para. 5(a))
- Other information may comprise, for example:
- A report by management or those charged with governance on operations.
- Financial summaries or highlights.
- Employment data.
- Planned capital expenditures.
- Financial ratios.
- Names of officers and directors.
- Selected quarterly data.
- For purposes of the Australian Auditing Standards, other information does not encompass, for example:
- A press release or a transmittal memorandum, such as a covering letter, accompanying the document containing the audited financial report and the auditor’s report thereon.
- Information contained in analyst briefings.
- Information contained on the entity’s website.