CTHRepealedLegislation
ASRE 2410 - Review of a Financial Report Performed by the Independent Auditor of the Entity - October 2009
Auditor’s Responsibility for AccompanyinAuditor’s Responsibility for Accompanying Information
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Auditor’s Responsibility for Accompanying Information
- The auditor shall read the other information that accompanies the financial report to consider whether any such information is materially inconsistent with the financial report. (Ref: Para. A36)
- If a matter comes to the auditor’s attention that causes the auditor to believe that the other information appears to include a material misstatement of fact, the auditor shall discuss the matter with the entity’s management, and where appropriate, those charged with governance. (Ref: Para. A37)