Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

تمرين 2

Which of the following best describes the auditor's responsibility for "other information" included in the annual report to stockholders that contains financial statements and the auditor's report?
A) The auditor has no obligation to read the "other information."
B) The auditor has no obligation to corroborate the "other information" but should read the "other information" to determine whether it is materially inconsistent with the financial statements.
C) The auditor should extend the examination to the extent necessary to verify the "other information."
D) The auditor must modify the auditor's report to state that the other information "is unaudited" or "is not covered by the auditor's report."