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Other Information and Emphasis of Matters

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Other Information and Emphasis of Matters

  • This topic has 1 reply, 2 voices, and was last updated 7 years ago by Ken Garrett.
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  • March 4, 2018 at 10:52 am #440037
    shohani
    Member
    • Topics: 11
    • Replies: 8
    • ☆

    Hi Tutor,

    What’s the difference between other information and EOM within the audit report?

    Kind regards,
    Shohani

    March 4, 2018 at 5:07 pm #440133
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10589
    • ☆☆☆☆☆

    EOM is about something already disclosed in the FS and to which the audirot wants to draw attention.

    Other matter (I think you mean) is some thing else that the auditor wants shareholders to know which is fundamental to their appreciate of the FS. For example, if the chairman’s report contains information that is inconsistent with the FS (and the FS are correct) this would be pointed out in an ‘other matter’ paragraph in the audit report.

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