ASA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report - December 2015
List of Australian auditing standards CoList of Australian auditing standards Containing Requirements for Emphasis of Matter Paragraphs
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List of Australian auditing standards Containing Requirements for Emphasis of Matter Paragraphs
This appendix identifies paragraphs in other Australian Auditing Standards 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 Australian Auditing Standards.
ASA 210 Agreeing the Terms of Audit Engagements – paragraph 19(b).
ASA 560 Subsequent Events – paragraphs 12(b) and 16.
ASA 800 Special Considerations—Audits of a Financial Report Prepared in Accordance with Special Purpose Frameworks – paragraph 14.