An auditor has been engaged to report on supplementary information $($SI$).$ The SI is not necessary for the audited financial

statements to be fairly presented. Which of the following is not a procedure performed by the auditor?

Reconciling sI$/$with the underlying records or the financial statements.

Determining conformity of the SI with the applicable criteria for its form and content.

Evaluating the appropriateness and completeness of the SI$.$

Providing written representations.