Auditing and Attestation - Certified Public Accountant (CPA) Practice Exam 2025 - Free CPA Practice Questions and Study Guide

Performing a review and issuing a statement about unaudited supplementary information is an acceptable action for an auditor because it establishes a level of assurance without providing an opinion. This process involves applying analytical procedures and inquiry, which allows the auditor to assess whether the information is consistent with the audited financial statements and appropriately presented.

The auditor's statement provides transparency and informs users of the financial statements about the nature and limitations of the supplementary information. By not expressing a definitive opinion, the auditor acknowledges that the supplementary information has not undergone the same level of scrutiny as the audited financial statements but still offers some assurance concerning its consistency and presentation.

This approach ensures that users can make informed decisions based on the relationship between the audited and unaudited information while balancing the auditor's responsibility.