SU 17 Flashcards
1
Q
Types of client information 1
A
Other information
Read for consistency
Ex: CEO’s letter in annual report
2
Q
Types of client information 2
A
Required supplementary information
Apply limited procedures
Ex: oil and gas reserves
3
Q
Types of client information 3
A
Supplementary information in relation to statements as a whole
Audit
Ex: schedule of Fixed assets
4
Q
Types of client information 4
A
Summary information
Determine if info is stated consistently relative to the complete financial statements
Ex: summary financial statements
