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Search results with tag "Matter paragraphs"
Standard on Auditing (SA) 706 (Revised) Emphasis of Matter ...
kb.icai.orgauditor to include Emphasis of Matter paragraphs or Other Matter paragraphs in the auditor’s report. In those circumstances, the requirements in this SA regarding the form of such paragraphs apply. (Ref: Para. A4) Effective Date 5. This SA is effective for audits of financial statements for periods beginning on or after April 1, 2018 ...
INTERNATIONAL STANDARD ON AUDITING 706 (REVISED) …
www.ifac.orgEmphasis of Matter paragraphs or Other Matter paragraphs in the auditor’s report. In those circumstances, the requirements in this ISA regarding the form of such paragraphs apply. (Ref: Para. A4) Effective Date . 5. This ISA is effective for audits of financial statements for periods ending on or after December 15, 2016. Objective . 6.