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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: 135
    • Replies: 8319
    • ☆☆☆☆☆

    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: 135
    • Replies: 8319
    • ☆☆☆☆☆

    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.

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