The notes to the financial statements should provide information: I. About the entity's accounting policies. II. Which is relevant to an understanding of the financial statements. III. As required by international standards, if not presented elsewhere in the financial statements

Auditing: A Risk Based-Approach to Conducting a Quality Audit
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter17: Other Services Provided By Audit Firms
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The notes to the financial statements should provide information: I. About the entity's accounting policies. II. Which is relevant to an understanding of the financial statements. III. As required by international standards, if not presented elsewhere in the financial statements.
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