ASA 800 - Special Considerations—Audits of Financial Reports Prepared in Accordance with Special Purpose Frameworks - July 2016
Emphasis of Matter — Basis of AccountingEmphasis of Matter — Basis of Accounting and Restriction on Distribution and Use
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Emphasis of Matter – Basis of Accounting and Restriction on Distribution and Use
We draw attention to Note X to the financial report, which describes the basis of accounting. The financial report is prepared to assist the Company in complying with the financial reporting provisions of the contract referred to above. As a result, the financial report may not be suitable for another purpose. Our report is intended solely for the Company and DEF Company and should not be distributed to or used by parties other than the Company or DEF Company. Our opinion is not modified in respect of this matter.