The document summarizes SA 720, which addresses an auditor's responsibility regarding other information in documents containing audited financial statements. It defines other information as financial and non-financial information other than the financial statements and auditor's report. The objective is for auditors to respond appropriately if other information could undermine the credibility of the financial statements or auditor's report. The steps include reading other information to identify inconsistencies, obtaining the information prior to issuing the report, and determining if revision is needed if inconsistencies are found. The auditor must modify their opinion or withdraw from the engagement depending on whether management revises inconsistent information or other information containing material misstatements of fact.