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| What is an auditor’s responsibility for supplementary information, such as disclosure of pension information, which is outside the basic financial statements but required by the GASB? A. The auditor’s only responsibility for supplementary information is to determine that such information has not been omitted. B. The auditor should apply certain limited procedures to the supplementary information and report deficiencies in, or omissions of, such information. C. The auditor should engage a specialist, such as an actuary, to verify that management’s assertions are reasonable. D. The auditor should perform tests of transactions to the supplementary information to verify that it is reasonably comparable to the prior year’s information. |