FYI: Required Supplementary Information - The client's financial reporting includes supplementary financial information outside the basic financial statements but required by the Financial Accounting Standards Board (FASB). What is the auditor's responsibility for this supplementary financial information?

The auditor should make certain specific inquiries of management about the required supplementary information, including (1) whether it is measured and presented in accordance with prescribed guidelines; (2) whether the methods of measurement or presentation have been changed relative to the prior period; and (3) whether any significant assumptions affect the measurement or presentation of it.