Hi Mike
In the current syllabus we do only disclose uncertainty in going concern under header ‘material uncertainty related to going concern’ , is it right ?
Because in the past year answer it mentioned that required to add an Emphasis of Matter paragraph to highlight the existence of the material uncertaities over going concern.
Thanks
Ask the Tutor ACCA AAA
December 2013 Q5 (b)
The revisions to the Auditing Standards have eliminated the "Emphasis of Matter" treatment and we now have the "Material Uncertainty re Going Concern" instead
OK?
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