Many have called for the auditors report to be more informative and relevant therefore many changes happened in the auditor report in the last five years. especially ISA 706 , which is about Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report. So you are required to show the reasons for the changes in ISA 706 and what is the impact of these changes on the auditor and other stockholders (Please write the answer so I can copy it)