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Unformatted text preview: tions to the supplementary information and verify
its conformity with the GASB requirement.
b. The auditor should apply certain limited procedures to the supplementary information and report
deficiencies in, or omissions of, such information.
c. The auditor's only responsibility for the supplementary information is to determine that such
information has not been omitted.
d. The auditor has no responsibility for such supplementary information as long as it is outside the basic
Choice "b" is correct. The auditor should perform limited procedures on supplementary information
accompanying the financial statements. In addition, the auditor's report on the financial statements
should be expanded if required supplementary information is omitted or is not presented in compliance
with the applicable requirements.
Choice "a" is incorrect. The auditor is not required to audit supplementary information.
Choice "c" is incorrect. The auditor is required to perform certain limited procedures with respect to
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- Fall '12