Additional Paragraphs

Question 1

Material Uncertainties Related to Going Concern

Answer 1

• If notes of FS correctly and adequately disclosed then have this paragraph.
• Below basis for opinion para
• Draw attention to note in FS which disclose MURGC
• State events or conditions indicating MURGC & thatauditors opinion is not modified in respect of matters.

Question 2

Emphasis of Matter

Answer 2

• Below basis for opinion or MUGC
• Uncertainty about future even early/event adoption of new accounting standards.
• Refers back to existing disclosure.
• States opinion not modified in respect of matters is disclosed.

Question 3

Key Audit Matters

Answer 3

• After Basis for opinion & after MURGC
• Communication what would be beyond EOM or Other matters. Positive.
• Selected from matters communicated w. TCWG.
• Three factors influence: High risk areas, High judgement areas, effect of audit & significant events.

Question 4

Other matters

Answer 4

• Last para
• Usedto refer to matters not disclosed in FS that auditors believes significant.
• Inconsistency benefits FS audited & unaudited info in annual reports.