December 2013 Q5 (b)

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May 20, 2018 at 8:15 am #452909
samko
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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
May 20, 2018 at 9:29 am #452927
MikeLittle
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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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