FYI: Required Supplementary Information

Because a designated accounting standard setter has established authoritative guidelines for the presentation of required supplementary information, the auditor IS NOT required to obtain sufficient appropriate audit evidence as a basis for reporting whether that required supplementary information is fairly stated. **The auditor does not collect evidence to support an opinion as to whether the RSI is fairly stated. The auditor is required to perform limited procedures on the RSI and to report on whether those limited procedures revealed any discrepancies with the FS.**