ISA 706 (Revised) — Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

ISA 706 (Revised) is an international pronouncement addressing additional paragraphs drawing attention to appropriate matters without replacing a required opinion modification. It addresses emphasis-of-matter and other-matter paragraphs where appropriate to draw users’ attention to relevant matters. An emphasis paragraph does not itself modify the auditor’s opinion, and it is not a substitute for required disclosure or a required modified opinion.