This course introduces guidance an auditor applies when engaged to report on the supplemental information accompanying audited financial statements. The guidance is set out in PCAOB Auditing Standard (AS) 2701, Auditing Supplemental Information. Upon completing this course, you will be able to: Identify typical situations in which an auditor must apply the guidance of AS 2701; Summarize audit procedures to be applied and related planning considerations; Cite representations that must be obtained from management in writing; Describe audit evidence needed to support an opinion; Recite required elements of the auditor’s report; Recall how the requirements interact with other standards and guidance of the PCAOB