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Hello sir hope u r well.
Where do these 2 paragraphs fall if there is key audit matters paragraph and material uncertainty?
And what is the order normally after the basis for opinion?
Thanks
That’s an interesting question … and no definitive answer
The paragraph of “material uncertainty re going concern” comes before KAMs but the sequence of KAMs and Emphases of Matter is variable
Personally, I believe that I would be inclined to position KAMs before Emphases but strictly the positioning depends upon the auditors’ assessment of how comparatively important these two separate matters are
OK?
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