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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Other Information and Emphasis of Matters
Hi Tutor,
What’s the difference between other information and EOM within the audit report?
Kind regards,
Shohani
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.