Access CPA Canada’s CAS 720, Auditors’ responsibilities relating to other information, to answer the following questions:

a. What is the definition of “other information”?

b. List some examples of other information provided in CAS 720.

c. What are some procedures CAS 720 describes that the auditor could perform to assess whether there is a material inconsistency or misstatement in other information?

d. Do you think it would be appropriate to request a junior auditor to perform these procedures? Explain why or why not.

e. If, in reading the president’s report included in the annual report, the auditor found several items that were not consistent with the financial statements, what are the auditor’s responsibilities in that instance?