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Does emphasis of matter paragraph is type of modified or unmodified report?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Does emphasis of matter paragraph is type of modified or unmodified report?

  • This topic has 1 reply, 2 voices, and was last updated 13 years ago by Ken Garrett.
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  • May 14, 2012 at 8:42 am #52649
    nomanjabbar
    Member
    • Topics: 14
    • Replies: 12
    • ☆

    Sir does emphasis of matter paragraph is type of modified or unmodified report, does it correct to recognize it as modified?

    May 14, 2012 at 9:33 am #97524
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10605
    • ☆☆☆☆☆

    An emphasis of matter paragraph modifies (changes) the report by adding some detail about where shareholders should look for important information, but does not modify the audit opinion ie still true and fair.

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