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Kaplan Publishing: Black Friday countdown

AAAQuestion about the 'AAA' notes

YYING7y ago
'5.ConclusionThis is easy: matters that might give rise to a KAM, a material uncertainty as to going concern or to an emphasis of matter paragraph appear once and once only in any auditor’s report.' I found it in the chapter for going cocern uncertainty. May I ask what it is going to tell me? thank you
KimKimTutor7y ago#1
I don't know why it has been given a numbered heading - it is just a conclusion on the discussion in 4.