Wiley Practitioner's Guide to GAAS 2020

35AU-C 725 Supplementary Information in Relation to the Financial Statements as a Whole

Scope

Definition of Term

Objectives of AU-C Section 725

Requirements

Conditions

Management’s Responsibilities

Procedures

Report

Opinion on Supplementary Information

Interpretation

Supplementary Information in Relation to the Financial Statements as a Whole: Auditing Interpretations of Section 725

AU-C 725 Illustrations

Illustration 1. An Other-Matter Paragraph When the Auditor Is Issuing an Unmodified Opinion on the Financial Statements and an Unmodified Opinion on the Supplementary Information

Illustration 2. An Other-Matter Paragraph When the Auditor Is Issuing a Qualified Opinion on the Financial Statements and a Qualified Opinion on the Supplementary Information

Illustration 3. An Other-Matter Paragraph When the Auditor Is Disclaiming an Opinion on the Financial Statements

Illustration 4. An Other-Matter Paragraph When the Auditor Is Issuing an Adverse Opinion on the Financial Statements

Illustration 5. A Separate Report When the Auditor Is Issuing an Unmodified Opinion on the Financial Statements and an Unmodified Opinion on the Supplementary Information

Illustration 6. A Separate Report When the Auditor Is Issuing a Qualified Opinion on the Financial Statements and a Qualified Opinion on the Supplementary Information

Illustration 7. A Separate Report When the Auditor Is Disclaiming an Opinion on the Financial Statements

Illustration 8. A Separate Report When the Auditor Is Issuing ...