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mam could you please clarify that:
if we need to communicate something that could be part of other matter para but since it’s related to our legal reporting requirements we’ll put that in Other reporting requirement.
and if there are other things which fit in other matter para which are not legal regulatory requirements then we have a separate other matter para specific to those things.And Other matter para makes our ”report modified” whereas other reporting responsibilities keeps the report ”unmodified”
An “Other Matter” paragraph is really for anything not covered by anything else (!) and so there are few examples of one being needed – see page 27 of the notes for rather obscure examples that have been added only for completeness.
See on page 33 re “Other Reporting Responsibilities” – where applicable, these will be specific to a jurisdiction – so you would not be expected to know specifics because there are no variants of the AA exam – just the one syllabus that applies globally.
See here – and this is CRUCIAL – there is NO SUCH THING as a “modified report” https://opentuition.com/topic/audit-report-and-opinion-modification – they are simply additional sections – see page 35 of the notes.
Thank you mam, and it’s disappointing how kaplan and bpp mention and actually explain ”modified report” cases.
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