The auditors report on special purpose financial statements shall include an emphasis of matter paragraph. Why is
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The auditor’s report on special purpose financial statements shall include an emphasis of matter paragraph. Why is this necessary?
Financial StatementsFinancial statements are the standardized formats to present the financial information related to a business or an organization for its users. Financial statements contain the historical information as well as current period’s financial...
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The emphasis of matter paragraph is used for alerting users of th...View the full answer
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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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