• 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
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

March 2026 ACCA Exams

Comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for June 2026 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: 10648
    • ☆☆☆☆☆

    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: 10648
    • ☆☆☆☆☆

    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

Kaplan ACCA Free Trial

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 Exams – Instant Poll

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

  • BurtBikkie on Professional Ethics – ACCA Audit and Assurance (AA)
  • Lameesmazrooe on ACCA BT Chapter 4 – Organisational culture – Questions
  • John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lectures
  • Abdinur on FA Chapter 22 Questions Group Accounts The Consolidated Statement of Financial Position (1)
  • YvonneB on Introduction to Taxation – CIMA F1 Financial Reporting

Copyright © 2026 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in