Q1) Where may an emphasis of matter paragraph be included in an auditor's report on the financial statements of a listed entity?

(i) After the Opinion paragraph and before the Basis of Opinion paragraph

(ii) After the Basis of Opinion paragraph and before the Key Audit Matters section

(iii) After the Key Audit Matters section

(i) or (ii)

(ii) only

(ii) or (iii)

(iii) only

Q2) The Service Organisation auditor's report will be one of two types thus:

Type 1 - Report on the design and implementation of internal control

Type 2 - Report on the design, implementation and operating effectiveness of internal control

For which of the above, if any, would the auditor be likely to consider the time period covered by the tests of controls and the time elapsed

since the performance of the tests of controls ?

Both Type 1 and Type 2

Neither Type 1 nor Type 2

Type 1 only

Type 2 only