Additional information

The LOs in the syllabus and study guide that mention "additional information" are: D1f) Identify additional information that may be required to assist the auditor in obtaining an understanding of the entity. .... [this would include information to evaluate risks] D2c) Identify additional information that may be required to effectively carry out a planned assignment. .... [this would include, for example, information for analytical procedures] In both cases you are looking for information in addition to that which is already provided in the scenario. It's not the same as evidence but in recommending what more it is that you want to know you might mention documentation. For example, if the scenario tells you that the company was listed during the year on [date], with no further details, what more might you want to know? You might suggest, for example: "Details of the listing including the number [and par value] of equity shares issued and total amount of equity raised" or "The detailed financial statement disclosure requirements specified in the listing rules" Although this information will be contained in documents (e.g. a prospectus and the listing rules) the requirement is not to state the documents.