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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › REPORTING
Helo,
What is the difference between other information para and other matter para.
my understanding is Other info para is about the other info in the annual report and auditors saying they dont give assurance about it
What s other matter then >?
Other information is information like directors’ report and chairman’s statement. The audit report does not cover thin information. However, if that information is inconsistent with the financial statements then an other matter paragraph would be included in the audit report to point out the inconsistency.