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I know what is emphasis of matter Paragraph.
but I can only think of examples such as Going Concern Problems and legal cases in case of which Auditors add an emphasis matter of paragraph with out Modifying the opinion.Please if you could highlight me all the possible examples other then those i said above for which emphasis of matter paragraph is added ?
It’s not possible to list all possible EoMs. The two examples you listed are the commonly described ones. Knowing those and understanding the point of and EoM should be fine for the exam.
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