List of Auditing Standards Containing ReList of Auditing Standards Containing Requirements for Emphasis of Matter Paragraphs

List of Auditing Standards Containing Requirements for Emphasis of Matter Paragraphs

This appendix identifies paragraphs in other Auditing Standards in effect for audits of financial reports for financial reporting periods commencing on or after 1 January 2010, that require the auditor to include an Emphasis of Matter paragraph in the auditor’s report in certain circumstances. The list is not a substitute for considering the requirements and related application and other explanatory material in the Australian Auditing Standards.

 ASA 210 Agreeing the Terms of Audit Engagements –
paragraph 19(b)

 ASA 560 Subsequent Events – paragraphs 12(b) and 16

 ASA 570 Going Concern – paragraph 19

 ASA 800 Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks – paragraph 14