Emphasis of matter paragraph in the post COVID-19 audit reports
Date
2021-07-01
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
KASNEB
Abstract
An emphasis of matter paragraph is included in the auditor’s report and refers to a matter presented or disclosed in the financial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statements. It refers to a matter ’appropriately' presented or disclosed in the financial statements.
Description
Keywords
Audit report