11.6 Emphasis of matter paragraphs and other matter paragraphs in the independent auditor's report Flashcards
1
Q
SA 706 deals with
A
Additional communication in the auditor’s report when the auditor considers it necessary to :
Draw user’s attention to a matter or matters presented or disclosed in the financial statements that are of such importance that they are fundamental to the user’s understanding of the financial statements; or
Draw user’s attention to any matter or matters other than those presented or disclosed in the financial statements that are relevant to user’s understanding of the audit, the auditor’s responsibilities or the auditor’s report
