(a) The auditor can only add an Emphasis of Matter Paragraph if: (b) The matter has been...
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(a) The auditor can only add an “Emphasis of Matter Paragraph” if:
(b) The matter has been appropriately presented or disclosed in the financial statements
(c) In the auditor’s professional judgment, the matter is fundamental to users’ understanding of the financial statements
(d) The auditor has obtained sufficient appropriate audit evidence that the matter is not materially misstated in the financial statements
(e) The matter has not been appropriately presented or disclosed in the financial statements
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Related Book For
Auditing Assurance Services And Forensics A Comprehensive Approach
ISBN: 9783319905204
1st Edition
Authors: Felix I. Lessambo
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