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Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Audit report emphasisi of matter papra is madified?
Sir does emphasis of matter paragraph is type of modified or unmodified report, does it correct to recognize it as modified?
The audit report is modified if it contains an emphasis of matter paragraph, however it does not affect the auditors opinion, but brings attention to a matter the auditor believes needs highlighting. eg referring to disclosures made by those chaged with governance.
