This is the Summary of SA 720, The Auditor’s Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements. The summary here follows the standard structure of ISA which is followed by Introduction, Objective, Definitions, and Requirement of this standard. 

The summary here is just for your quick check, and the full standard is recommended for professional practices.


  • Auditor’s responsibilities are not cover Others Information that contains the audit finance statement; however, auditors are required to read that Others Information because the creditability of audited financial statement may undermine by material inconsistency.
  • Others Information include Annual Reports and Others similar.


The objective of ISA 720 is to provide the Appropriate respond by auditors when Others Information contain Audited Finance Statements, and there is inconsistency. That mean, any auditor face the problem or deal with


  • Others Information: Financial and Non-Financial Information other than Audited Financial Statements.


The following are the requirement that auditor need to do base on this standard

  • Read others Information:
  • Read Others Information to identify the material inconsistency
  • Obtain the Other Information prior to the date of the auditor’s report
  • Material Inconsistencies:
  • Determine whether the audited financial statements or the other information needs to be revised if there is inconsistency.

If the inconsistency identify prior to the audit report

  • If revisions of financial statements are necessary and management refuses, shall modify the opinion in the auditor’s report in accordance with ISA 705.
  • If revisions of others information are necessary and management refuses, shall communicate with those charged with governance, and if those charge with governance involves, include in Another Mater paragraph, or withhold the report and withdraw the engagement if possible.
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If the inconsistency identify prior to the audit report

  • If the revision of financial statement is necessary and management refuses, shall follow the relevant requirement in ISA 560.
  • If the revision of other information is necessary, and management agreed, the additional procedure shall perform if required. If not agreed, shall notify to those charged with governance, and if those charge of governance involves, take any other appropriate action.

Material Misstatements of Fact

  • Apparent material misstatement of fact, the auditor shall discuss the matter with management, if found.
  • Request management to consult with a quality third party if required
  • Notify to those charges with governance if management refuses to make the change on the material of fact found.

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