Ordinarily, an auditor might write an emphasis of a matter paragraph (1) if there is a significant
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Ordinarily, an auditor might write an emphasis of a matter paragraph
(1) if there is a significant uncertainty which may affect the financial statements, the resolution of which is dependent upon future events;
(2) to highlight a material matter regarding a going concern problem;
(3) other matters. Write an emphasis of a matter paragraph for each of three circumstances.
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Related Book For
Principles of Auditing An Introduction to International Standards on Auditing
ISBN: 978-0273768173
3rd edition
Authors: Rick Hayes, Philip Wallage, Hans Gortemaker
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