Emphasis of matter paragraph in the post COVID-19 audit reports

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

Citation

Endorsement

Review

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