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Sir, i know that a KAM section must be part of the standard unmodified audit report of a listed company.
My questions are as follows sir:
1) Can a KAM be included for a non listed company as well?
2) Can an EOM paragraph be included in the audit report of a listed company if there is a need?
3) Where an EOM paragraph is required, does this goes before or after the KAM section?
1. Yes – it’s just not a requirement.
2. Yes
3. This is covered on page 27 of the notes (if you download the pdf it is searchable):“If the auditor’s report also includes a key audit matters section (see below), the emphasis of matter paragraph may follow that section, depending on their relative importance.”
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