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If the Auditor Expects to Include an Emphasis of Matter

question 78

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If the auditor expects to include an emphasis of matter or other matter paragraph in the auditor's report,the auditor should communicate with those responsible for governance regarding this expectation and the proposed wording of the paragraph.


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A defined strategy or set of principles believed to lead to achieving success in a particular field or activity.

Personal Habits

Regular practices or routines that are unique to an individual, which can impact their health, well-being, and productivity.

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The refusal to accept or comply with something; the attempt to prevent something by action or argument.

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Plans of action designed to achieve a particular goal or overcome a challenge.

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