Emphasis of matter: Difference between revisions

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


== See also ==
== See also ==
*[[Auditors’ report]]
*[[Auditors’ report]]

Revision as of 13:30, 6 May 2016

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