Under ISA 720, if the auditor identifies a material inconsistency between the other information and the financial statements, and the financial statements are correct, the auditor shall:
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BAsk management to correct the other information, and if not corrected, include an 'other information' section in the audit report describing the inconsistency
CIgnore it as other information is outside the audit scope
DIssue a separate adverse opinion on the other information
✓ Correct answer: B. Ask management to correct the other information, and if not corrected, include an 'other information' section in the audit report describing the inconsistencyISA 720.16-17: if other information is materially inconsistent (and the financial statements are correct), the auditor requests management to correct it; if not corrected, the auditor describes the inconsistency in the audit report.
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