The Audit Report 2: Going concern, KAM, Emphasis of Matter – ACCA (AAA)

Comments

1. Kim Smith says

   January 24, 2021 at 10:03 am

   The first statement is true except rather than “no need” – it is simply “not done” because a matter is described only in one place.
   I will have to listen to the second statement but if as you have quoted it then it is conflicting – if modified on going concern then this will be described in the basis of opinion paragraph. There will be no MURCG – nor an EoM – (since the MURGC is effectively the EoM specific to going concern). Absolutely your conclusion is correct – if there is a MURCG, the opinion cannot be modified in respect of going concern.

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   • 759181024@qq.com says

     January 24, 2021 at 10:53 am

     Dear Kim,

     Thanks for your answer! It’s more than clear now.

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2. shahu05 says

   August 5, 2018 at 3:43 pm

   great… 4 weeks till exam ..

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   • farije says

     October 3, 2018 at 8:27 pm

     Did you pass it?

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     • shahu05 says

       October 25, 2018 at 8:13 pm

       NO, got 48!.

       redoing for december

   • Frankobali says

     August 25, 2024 at 11:08 am

     Did you pass it in December?

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