(c) KPI
– KPIs included in integrated report are other information
– Auditor must read other information to identify material inconsistencies
– The profit increase KPI is not the same as reported in the financial statements giving rise to material
inconsistency
– Further actions (1 mark each):
o Consider whether the financial statements or KPI should be amended
o Request amendment of the KPI once audit adjustments are finalised
– If material inconsistency remains an Other Matter paragraph should be included in audit report
– Position below Opinion and EOM paragraphs
– Auditor should seek legal advice (1 mark)
– All matters should be discussed with those charged with governance (1 mark)
Maximum marks 6