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ISA 706 - Emphasis Of Matter Paragraphs and Other Matter Paragraphs in The Independent Auditor’s Report

The objective of ISA 706, having formed an opinion on the financial statements, is to draw users’ attention by way of clear  additional communication in the auditor’s report, to a matter, although appropriately presented or disclosed in the financial statements, that is of such importance that it is fundamental to users’ understanding of the financial statements; or as  appropriate,  any  other  matter  that  is  relevant  to  users’  understanding  of  the  audit,  the  auditor’s responsibilities or the auditor’s report.

Attached Files

ISA 706.pdf