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The auditor must apply certain limited procedures in relation to the additional information supplementary required and include another paragraph in the auditor's report on the financial statements.
The auditor must apply some limited procedures to the data and add another item to the financial report of an audit. The additional information required should be subject to certain limited procedures, but the information need not be revised. The auditor must apply certain limited procedures to the additional information and include a section on other matters in the auditor's report.
Compare additional information needed to ensure consistency with the audited financial statements. It includes a related paragraph that confirms that the auditor has followed the required procedures.
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