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roy234

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Active 8 years ago
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Viewing 3 posts - 1 through 3 (of 3 total)
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  • June 5, 2017 at 5:43 pm #390621
    mysteryroy234
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    there was no emphasis of matter para needed in question 5. 17m was material.

    I think emphasis of matter only comes into play when we want to emphasise a note in disclosure. its not for material stuff

    June 5, 2017 at 5:35 pm #390618
    mysteryroy234
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    in question 5 part 2 the report for PFI gave reasonable assurance which was wrong since forecasts can only provide negative assurances.

    in audit risk question there were three common risks with all acquisitions. these were related to time apportionment of the consolidation of the income statement since all acquisitions were mid year.

    June 5, 2017 at 5:31 pm #390615
    mysteryroy234
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    i guess the report was qualified with except for para since 17m was material to the FS

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