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?
I believe that you have misinterpreted the revised ISA 570
Emphasis of matter paragraphs ARE still used, even with the new audit report format
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