Page 233 - AA Integrated Workbook STUDENT 2018-19

Reporting

 An Emphasis of Matter should not be used to highlight an issue already
included in the Key Audit Matters section. The auditor must use judgment to
determine which section they consider is the most appropriate to highlight the
issue.

Illustrations and further practice

Look at Illustration 3 in Chapter 12 for an example of an emphasis of matter
paragraph.

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