In what circumstances is an auditor required or allowed to include an emphasis-of-matter paragraph in the audit
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In what circumstances is an auditor required or allowed to include an emphasis-of-matter paragraph in the audit report on the financial statements?
Audit ReportThe audit report is issued by a certified public accountant who is appointed by the shareholders to provide assurance upon the truth and fairness of the financial statements prepared by the managers of the company. Audit report contains the...
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An emphasis of matter paragraph is used in the audit report to draw attention to important infor...View the full answer
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Related Book For
Auditing A Practical Approach with Data Analytics
ISBN: 978-1119401742
1st edition
Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton
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