CAS 706 Emphasis of Matter Paragraphs and Other Matter ...
Overview. CAS 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report deals with additional communication in the auditor's report when the auditor considers it necessary to: (i) draw users' attention to a matter or matters presented or disclosed in the financial statements that are of such importance that they are fundamental to users' understanding ...
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