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 ??/
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).