Web2 days ago · AUTHORITY STATEMENT. Auditing Standard ASA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report (as … WebEmphasis of Matter Paragraphs in the Auditor's Report 8. If the auditor considers it necessary to draw users' attention to a matter presented or disclosed in the financial …
What is the Emphasis of Matter? - Accounting Hub
WebAn emphasis-of-matter paragraph refers to when an auditor issues an unmodified opinion but may include an additional paragraph in the report to draw attention to important information If an auditor wishes to draw attention to important information that is already presented or disclosed in the financial statements, the auditor would include a WebIncluding an Emphasis of Matter Paragraph in the Auditor’s Report (Ref: Para. 9) A7. The inclusion of an Emphasis of Matter paragraph in the auditor’s report does not affect the auditor’s opinion. An Emphasis of Matter paragraph is not a substitute for: (a) A modified opinion in accordance with SA 705 (Revised) when required by the ifr instrument training
COVID-19 and how to report an emphasis of matter …
Webshould contain more examples of auditors’ reports that include emphasis of matter paragraphs. The task force believes that it is unnecessary to provide several example repor ts as the principles and guidance in the proposed ISA are relatively simple. Ms. Sucher also noted that the last sentence of paragraph 12 of proposed ISA 706 should be made WebAppendix 2: List of SSAs Containing Requirements for Other Matter Paragraphs Appendix 3: Illustration of an Auditor’s Report that Includes an Emphasis of Matter Paragraph Singapore Standard on Auditing (SSA) 706, “Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report” should be read in conjunction ... WebIncluding an Emphasis of Matter Paragraph in the Auditor’s Report (Ref: Para. 9) A7. The inclusion of an Emphasis of Matter paragraph in the auditor’s report does not affect the … ifr interest rate