What is the auditors responsibility for other information?

A. Other information receives the same level of assurance as cash balance on the balance sheet.

B. Auditors have no responsibility to perform any procedure over other information, so no assurance is provided.

C. Auditors read the other information and consider whether it is materially inconsistent with the financial report.

D. The auditing standard is silent about auditors responsibility for other information.

E. B and D.