Add to ORKGAn entity may publish various documents that contain information (hereinafter, other information ) in addition to audited financial statements and the independent auditor\u27s report thereon. This Statement provides guidance for the auditor\u27s consideration of other information included in such documents. This Statement is applicable only to other information contained in (a) annual reports to holders of securities or beneficial interests, annual reports of organizations for charitable or philanthropic purposes distributed to the public, and annual reports filed with regulatory authorities under the Securities Exchange Act of 1934 or (b) other documents to which the auditor, at the client\u27s request, devotes attention.https://egrove.ol...