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Other information vs other matter paragh

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Other information vs other matter paragh

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
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  • May 31, 2017 at 2:39 pm #389247
    Anonymous
    Inactive
    • Topics: 1
    • Replies: 0
    • ☆

    Hello mike,
    I have a confusion about other information vs other matter paragraph ,are they both paragraphs used for same purpose in audit report? and if not then their placement in audit report ?

    May 31, 2017 at 6:18 pm #389301
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23329
    • ☆☆☆☆☆

    I wouldn’t get excited about the difference and, as for position, it’s not the main course is it? It’s more the cheese and biscuits that no-one touches

    Relegate it to the end of the report. If it had been a material matter, it could well have been included as a KAM in which case there’s no further mention of it anyway

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  • The topic ‘Other information vs other matter paragh’ is closed to new replies.

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