AUD Reporting · Updated November 2026
Required Supplementary Information: What Procedures Does the Auditor Perform?
RSI accompanies the statements, but it is not audited with the same scope as the basic financial statements.
What RSI is
RSI is information required by the applicable reporting framework to accompany the basic financial statements.
Auditor procedures
The auditor generally performs limited procedures such as inquiries and comparisons for consistency with the audited financial statements and other knowledge obtained.
No full audit opinion
Those procedures do not provide the same assurance as the audit opinion on the basic financial statements.
Exam strategy
Do not automatically choose full substantive audit procedures simply because the information appears near the statements.
The takeaway
The auditor performs limited procedures on RSI rather than extending the full audit opinion to that information.
Related Summit resources
FAQ
Is RSI audited to the same extent as the basic statements?
No.
Do auditors perform some procedures on RSI?
Yes.
Are inquiries and consistency checks relevant?
Yes.