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Dear Sir,
Is it right ,if an emphasis of matter required it should be placed immediately after the opinion and headed Emphasis Of Matter .If there are KAM& then that the auditor judgement about whether EOM goes before or after them ?
This is covered on page 105 of the notes:
If no KAM, EoM goes immediately after BASIS of opinion para (headed EoM).
Yes, if a KAM, EoM may be before or after depending on the auditor’s judgement of the relative significant of the information in these sections.
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