4 (a) Explain the auditor’s responsibilities for other information in documents containing

4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

4 HEGAS(a) Auditor’s responsibilities for ‘other information’■ The auditor has a professional responsibility to read other information to identify material inconsistencies with theaudited financial statements (ISA 720 ‘Other Information in documents Conta