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Auditing Standard on Review Engagements ASRE 2410 Review of a Financial Report Performed by the Independent Auditor of the Entity (July 2020)
Other Matter ParagraphOther Matter Paragraph
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###### Other Matter Paragraph
1. The auditor shall consider including an Other Matter paragraph in the auditor’s review report 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 review, the auditor’s responsibilities, or the auditor’s review report, if not prohibited by law or regulation. When including an Other Matter paragraph in the auditor’s review report, the auditor shall include a separate section with the heading “Other Matter”, or other appropriate heading.