April 2018
Beginner to intermediate
880 pages
28h 54m
English
| Sources | Statements on Auditing Standards (SASs) 119, 122, and 125. |
Source: AU-C 725.04
AU-C Section 725.03 states that:
…the objectives of the auditor, when engaged to report on supplementary information in relation to the financial statements as a whole, are to
- evaluate the presentation of the supplementary information in relation to the financial statements as a whole and
- report on whether the supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole.
An auditor should determine that all of the following conditions are met in order to determine whether supplementary information is fairly stated, in all material respects, in relation to the financial statements as a whole: