AAF8 in september

Thats good! I have only just started solving question papers. Any advice? where are you from?

One question: Following the introduction of ISA 701 Communicating Key Audit Matter in the Independent Auditors report im really finding it hard to distinguish between when to use EOM paragraph and when to highlight an issue as KAM. My understanding is that an Emphasis of Matter paragraph is used to stress the importance of an item ALREADY DISCLOSED in the the financial statements which is fundamental to users' understanding of Financial Statements while key audit matters are those significant audit matters that were communicated to the audit committee and the board so information which is not available to other users of the financial statements. Am I being correct in my distinction between the two?

my email ID is [email protected] If anyone wants to study together or needs any help let me know, I'm easier to access on email. I would recommend tho, to pick out all past paper questions relating to each topic and learn the questions as they are often repeated.