CTHRepealedLegislation
ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - October 2009
Illustrations of an Auditor’s Report thaIllustrations of an Auditor’s Report that Includes an Emphasis of Matter Paragraph
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Illustrations of an Auditor’s Report that Includes an Emphasis of Matter Paragraph
Illustration 1: An auditor’s report containing a qualified opinion and an Emphasis of Matter paragraph – general purpose financial report. (Ref: Para. A4)
[Aus] Illustration 1A: A general purpose financial report prepared under the Corporations Act 2001. The auditor’s report contains:
o an unmodified opinion;
o an Emphasis of Matter paragraph;
o an Other Reporting Responsibility paragraph; and
o an Other Matter paragraph.