Emphasis of matter: Difference between revisions

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== See also ==
== See also ==
*[[Auditors’ report]]
*[[Auditors’ report]]
[[Category:Accounting,_tax_and_regulation]]

Latest revision as of 20:06, 30 June 2022

In certain circumstances financial statements may contain information about a matter which has been appropriately presented or disclosed, but which the auditors deem to be fundamental to the users’ understanding of the financial statements as a whole.

The auditors will draw attention to this matter in their auditors' report of their opinion.
This part of the auditors' opinion is known as an ‘emphasis of matter’.


See also