CTHIn ForceLegislation
ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015
Communication with Those Charged with GoCommunication with Those Charged with Governance
Start here
Get a plain-English read of Communication with Those Charged with Go
Turn the raw legal text into a practical explanation grounded in ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015.
Communication with Those Charged with Governance
- If the auditor expects to include an Emphasis of Matter or an Other Matter paragraph in the auditor’s report, the auditor shall communicate with those charged with governance regarding this expectation and the wording of this paragraph. (Ref: Para. A18)
***