• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

matter of pargarph

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › matter of pargarph

  • This topic has 3 replies, 3 voices, and was last updated 14 years ago by Ken Garrett.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • June 2, 2011 at 9:32 am #48841
    alryami2009
    Member
    • Topics: 53
    • Replies: 36
    • ☆☆

    dear sir some exam question when ask about the efeect of audit the audit report ?

    in the answer it sometimes provider en aphasis matter of paragrap befor the opinion or after the opinion , when i can used the word after the opinion or befor opinion when we should reovide the empasis paragrah of matter befro or after ??/

    June 2, 2011 at 5:38 pm #82815
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    I think it should be before the opinion. There’s a greater chance that the EoM para will be read.

    June 4, 2011 at 10:29 am #82816
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 1
    • ☆

    The EOM must be immediately after Audit opinion.

    June 4, 2011 at 12:55 pm #82817
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10595
    • ☆☆☆☆☆

    You are correct – I’ve just rechecked the ISA. An EoM is immediately after the opinion, with an appropriate heading for its paragraph (such as ‘Emphasis of Matter).

    Thanks for pointing that out.

  • Author
    Posts
Viewing 4 posts - 1 through 4 (of 4 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Accounting for Management – ACCA Management Accounting (MA)
  • Hsaini on Accounting for Management – ACCA Management Accounting (MA)
  • kennedyavege@2023 on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)
  • John Moffat on Relevant Cash Flows for DCF Relevant Costs (example 1) – ACCA Financial Management (FM)

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in