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

dc.contributor.authorDallu, Abdhallah Mambo
dc.date.accessioned2022-01-25T11:59:09Z
dc.date.available2022-01-25T11:59:09Z
dc.date.issued2021-07-01
dc.description.abstractAn 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.en_US
dc.identifier.urihttps://repo.umma.ac.ke/handle/123456789/63
dc.language.isoenen_US
dc.publisherKASNEBen_US
dc.relation.ispartofseriesKasneb Newsline;
dc.subjectAudit reporten_US
dc.titleEmphasis of matter paragraph in the post COVID-19 audit reportsen_US
dc.typeArticleen_US

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