Emotional intelligence and Emphasis of matter: Difference between pages
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imported>Doug Williamson (Add abbreviation. Source: The Treasurer, September/October 2017, p45.) |
imported>Doug Williamson (Create the page to align with qualifications material.) |
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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.<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’. | |||
== See also == | |||
*[[Auditors’ report]] | |||
==See also== | |||
* [[ | |||
Revision as of 11:09, 30 May 2015
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’.