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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Other matter paragraph and Other information paragraph
What is the difference between Other matter paragraph and Other information paragraph?
Other information specifically covers the auditor’s reporting responsibilities for other information under ISA 720 “Auditor’s Responsibilities Relating to Other Information”.
Other matter is really anything else which isn’t covered elsewhere in the auditor’s report – you will find the few examples of circumstances when this may be necessary on page 28 of the notes.