CTHRepealedLegislation
ASA 720 - The Auditor’s Responsibilities Relating to Other Information in Documents Containing an Audited Financial Report - October 2009
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Reading Other Information
- The auditor shall read the other information to identify material inconsistencies, if any, with the audited financial report.
- The auditor shall make appropriate arrangements with management or those charged with governance to obtain the other information prior to the date of the auditor’s report. If it is not possible to obtain all the other information prior to the date of the auditor’s report, the auditor shall read such other information as soon as practicable. (Ref: Para. A5)