微信扫一扫
实时资讯全掌握
ISA 706 Emphasis of matter paragraphs and other matter paragraphs in the independent auditor's report outlines circumstances where the emphasis of matter and the other matter paragraphs may be used. The circumstances where the other matter paragraph must be used are: A. Where there is early application of an accounting standard B. Where prior period financial statements were audited by a predecessor auditor C. Where there is a material uncertainty that casts doubt on the going concern of the entity D. Where prior period financial statements were not audited |