Confirmation and Emphasis of matter: Difference between pages
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imported>Doug Williamson (Correct typo - 'means'.) |
imported>Doug Williamson (Classify page.) |
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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]] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
[[Category: |
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’.