Other Information in Documents with Audited Statements
Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 15 min read, ~2,193 words.
AU-C 720 governs "other information" in documents containing audited financial statements (typically the annual report). Other information = MD&A, chairman's letter, selected financial data, employment data, and similar items packaged with the audited statements, NOT the audited FS or the auditor's report. Auditor's job: read and consider whether the other...
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What this lesson covers
- Content
- Example 1
- Common Mistakes
- Key Takeaways
- Exam Shortcuts
Learning objectives
- IV.E2
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