ISA 706 - Emphasis of matter paragraphs and other matter paragraphs in the independent auditor's report

FRC - APB - Auditing Practices Board
Document Type: 
Standards
This International Standard on Auditing (UK and Ireland) (ISA (UK and Ireland)) deals with additional communication in the auditor’s report when the auditor considers it necessary to: Draw users' attention to a matter or matters presented or disclosed in the financial statements that are of such importance that they are fundamental to users' understanding of the financial statements; or Draw users’ attention to any matter or matters other than those presented or disclosed in the financial statements that are relevant to users’ understanding of the audit, the auditor’s responsibilities or the auditor's report.