- This topic has 3 replies, 2 voices, and was last updated 5 years ago by
.
Viewing 4 posts - 1 through 4 (of 4 total)
- Posts
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.
Viewing 4 posts - 1 through 4 (of 4 total)
- The topic ‘Report’ is closed to new replies.