Supplementary Information

Free CPA AUD (Auditing & Attestation) lesson in Forming Conclusions and Reporting. 15 min read, ~2,271 words.

AU-C 725 governs supplementary information presented in relation to the financial statements as a whole (consolidating schedules, segment information, supporting schedules); the auditor performs full procedures and gives an opinion. The AU-C 725 opinion states the information is "fairly stated, in all material respects, in relation to the financial statements...