Choice "C" is correct. The auditor should read the "other information" in a client's document containing audited financial statements to determine that it is consistent with the audited financial statements.
Choice "b" is incorrect. Performing analytical procedures or any other procedure is not necessary.
Choice "d" is incorrect. An explanatory paragraph is not required.
Choice "a" is incorrect. The auditor has no obligation to perform any procedure to corroborate "other information" contained in a document such as an annual report.
