ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - October 2009 Zoe has a public metadata record for this legal instrument, but accepted source text is not available in the agent mirror yet. Canonical page: https://zoelaw.ai/legislation/asa-706-emphasis-of-matter-paragraphs-and-other-matter-paragraphs-in-the-independent-auditor-s-repor