• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

Unmodified Opinion with key audit matter section.

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Unmodified Opinion with key audit matter section.

  • This topic has 4 replies, 2 voices, and was last updated 6 years ago by Kim Smith.
Viewing 5 posts - 1 through 5 (of 5 total)
  • Author
    Posts
  • November 22, 2018 at 2:41 am #485455
    gothrogue
    Participant
    • Topics: 20
    • Replies: 17
    • ☆

    Hello. I had a question cause very unclear on the following topic. Where do we form an unmodified opinion but with key matters section on it where there is some materiality present in the financial statements.

    an example is there in the answer option from a past question paper “Chestnut” 6/15 amended for cbe exams in the exam kit.

    Would love the help on this.

    November 22, 2018 at 10:30 am #485495
    gothrogue
    Participant
    • Topics: 20
    • Replies: 17
    • ☆

    another question is what is to be included in an Other Matter paragraph? Someone I asked said an EOM and Other Matter paragraph are the same thing but the article has different definitions on them…

    November 23, 2018 at 1:33 pm #485617
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8305
    • ☆☆☆☆☆

    Please read chapter 5. A KAM is a key AUDIT matter. An Eom draws attention to a matter disclosed in the FS – an Other matter is outside the FS e.g. directors’ report.

    November 26, 2018 at 2:06 pm #486030
    gothrogue
    Participant
    • Topics: 20
    • Replies: 17
    • ☆

    thank you :)) i get it now.

    November 27, 2018 at 7:37 am #486078
    Kim Smith
    Keymaster
    • Topics: 134
    • Replies: 8305
    • ☆☆☆☆☆

    You’re very welcome!

  • Author
    Posts
Viewing 5 posts - 1 through 5 (of 5 total)
  • The topic ‘Unmodified Opinion with key audit matter section.’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • umangkumbhat on What is Assurance? – ACCA Audit and Assurance (AA)
  • ahmadhoney on How to register with ACCA?
  • John Moffat on Interest rate risk management (1) Part 5 – ACCA (AFM) lectures
  • osman-the-zephyr@ on MA Chapter 1 Questions Accounting for Management
  • adebusola on MA Chapter 1 Questions Accounting for Management

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in