SU 17

Question 1

Types of client information 1

Answer 1

Other information
Read for consistency
Ex: CEO’s letter in annual report

Question 2

Types of client information 2

Answer 2

Required supplementary information
Apply limited procedures
Ex: oil and gas reserves

Question 3

Types of client information 3

Answer 3

Supplementary information in relation to statements as a whole

Audit

Ex: schedule of Fixed assets

Question 4

Types of client information 4

Answer 4

Summary information
Determine if info is stated consistently relative to the complete financial statements
Ex: summary financial statements