Kaplan MCQ 129

"Other information" refers to anything in the annual report other than the financial statements - e.g. chairman's statement, directors report, etc. Suppose the financial statements show a profit for the year that is less than the prior year comparative but the chairman's statement states that profit has increased. This misstatement of fact could confuse/mislead the reader and potentially undermine the credibility of the audit opinion. So the auditor would include a para in the auditor's report pointing out the misstatement in the other information. I do not have the Kaplan Kit but based on what you have written, there would not be an other information paragraph.