• 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

20% off ACCA & CIMA Books

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

New audit report INT

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › New audit report INT

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 29, 2016 at 11:24 pm #336130
    mini
    Member
    • Topics: 38
    • Replies: 28
    • ☆☆

    Hi Mike,

    According to the revised ISA 570 use of an Emphasis of Matter paragraph is no longer appropriate and that revised standard will be examined from Sep 2016. However, in BPP examination kit for Sep sitting Emphasis of Matter paragraph is still used in a question answers.

    Do we need to apply revised ISA570 or previous version when answering questions on audit reporting? If we still need to use previous version of the standard does it mean that revised ISA 570 and ISA 701 can be examined as current issues and developments?

    August 30, 2016 at 7:56 am #336178
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23333
    • ☆☆☆☆☆

    I believe that you have misinterpreted the revised ISA 570

    Emphasis of matter paragraphs ARE still used, even with the new audit report format

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 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

  • Driedmango on Presentation of financial statements – SFP and SPLOCI – ACCA Financial Reporting (FR)
  • Driedmango on Presentation of financial statements – introduction – ACCA Financial Reporting (FR)
  • mirzayasir4@gmail.com on The Statement of Financial Position and Income Statement (part c) – ACCA (FA) lectures
  • mirzayasir4@gmail.com on The Statement of Financial Position and Income Statement (part b) – ACCA (FA) lectures
  • John Moffat on Double Entry Bookkeeping (part b) – ACCA Financial Accounting (FA) lectures

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