In performing the audit procedures on supplemental information, the auditor should consider the below, except:

(a)  Obtain an understanding of the purpose of the supplemental information and the criteria management used to prepare the supplemental information, including relevant regulatory requirements

(b) Abstain from evaluating whether the supplemental information complies with relevant regulatory requirements

(c) Inquire of management about any significant assumptions or interpretations underlying the measurement or presentation of the supplemental information

(d) Determine that the supplemental information reconciles to the underlying accounting and other records or to the financial statements, as applicable