AAAOther Matter

it is inserted after the opinion paragraph in the audit report, refering to matter other than those disclosed in financial statement that in the auditor opinion relevant and fundamental to the understanding of FS's users.

matters like:
reporting on more than one set of FSs.
unable to withdraw from an engagement even though unable to obtain SAAE- limitation of scope
restriction on distribution of audit report
matters in isa510-opening balances prepared by the ex-auditors
isa560-subsequent event that is amended by management
isa710 comparative info prepared by ex-auditors

here is a link to topic where this question was answered i hope this helps

https://opentuition.com/groups/ask-the-tutor-acca-f8-exams/forum/topic/audit-report-changed/

regards