The AICPA has issued Technical Question and Answer (TQAs) 9160.37 to
address the circumstance when an auditor concludes that the opinion on the basic financial statements is unmodified but that, on the basis of the procedures performed, the supplementary information is materially misstated in relation to the financial statements as a whole.
provide nonauthoritative guidance that addresses whether an auditor may report on the supplementary information in a separate report on the supplementary information or is required to report on