Section Other Matter Paragraphs in the Auditor’s - ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - October 2009 - Other Matter Paragraphs in the Auditor’s Report (Ref: Para. A5-A11)

Other Matter Paragraphs in the Auditor’sOther Matter Paragraphs in the Auditor’s Report (Ref: Para. A5-A11)

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Other Matter Paragraphs in the Auditor’s Report (Ref: Para. A5-A11)

If the auditor considers it necessary to communicate a matter other than those that are presented or disclosed in the financial report that, in the auditor’s judgement, is relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor’s report and this is not prohibited by law or regulation, the auditor shall do so in a paragraph in the auditor’s report, with the heading “Other Matter,” or other appropriate heading. The auditor shall include this paragraph immediately after the Opinion paragraph and any Emphasis of Matter paragraph, or elsewhere in the auditor’s report if the content of the Other Matter paragraph is relevant to the Other Reporting Responsibilities section.

Aus 8.1 In addition to the requirements in paragraph 8 of this Auditing Standard, the auditor shall include an Other Matter paragraph in the auditor’s report where required by other Auditing Standards. (Ref: Appendix 2)