The other information in a document containing audited financial statements and the auditor's report on them may be relevant to an independent auditor. With respect to other information, the

a.

Auditor's responsibility is to read the other information to identify any material inconsistencies with the statements.

b.

Auditor is obligated to perform auditing procedures to corroborate other information contained in a document.

c.

Auditor need not be concerned with the other information.

d.

Auditor must include the other information in the report if it needs revision.