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ISA 706 (Revised) – Emphasis Of Matter paragraphs and Other Matter paragraphs in the independent auditor’s report – Explained

ISA 760 (Revised) talks of Additional Communication in the Auditor’s Report Scope Para 1 to 4 (Discussed below) Effective date (Para 5): Effective for audits of financial statements for periods ending on or after December 15, 2016. Objective Para 6 (Discussed below) Definitions Para 7 (Refer para 6) Requirements Para 8 to 12 (Discussed below) […]

ISA 706 (Revised) – Emphasis Of Matter paragraphs and Other Matter paragraphs in the independent auditor’s report – Explained

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