ISSAI Executive Summaries
ISSAI 1706 – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
This Practice Note provides supplementary guidance on ISA 706 - Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report.
Level 4: General Auditing Guidelines - General Auditing Guidelines on Financial Audit
Public sector external auditors
ISA 706 deals with additional communication in the auditor's report when the auditor considers it necessary to draw users' attention to
Appendices 1 and 2 identify ISAs that contain specific requirements for the auditor to include emphasis of matter paragraphs or other matter paragraphs in the auditor_s report.
|Scope - Content:||
The Practice Note provides additional guidance for public sector auditors related to
|Author - Committee:||
INTOSAI Professional Standards Committee – Financial Audit Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
|Related Documents - Executive Summaries:|
|Related Documents - ISSAI Full Versions:|
|Related Documents - Others:||
ISA 706 is applicable to auditors of public sector entities in their role as auditors of financial statements.