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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Auditor’s Responsibility for Other InforAuditor’s Responsibility for Other Information
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###### Auditor’s Responsibility for Other Information
1. The auditor shall read the other information that accompanies the financial report to consider whether there is a material inconsistency with the financial report. (Ref: Para. A36)
2. 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. A38)