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SINGAPORE STANDARD ON AUDITINGSSA 706 (Revised)Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report SSA 706 was issued in January 2010. The Companies (Amendment)

How to fill out emphasis of matter and

How to fill out emphasis of matter and

1. Identify the specific matter that requires emphasis.
2. Gather relevant information and evidence related to the matter.
3. Draft a clear and concise statement outlining the emphasis of matter.
4. Place the emphasis of matter in the appropriate section of the report.
5. Use professional language and maintain objectivity throughout the statement.
6. Review the emphasis of matter for accuracy and clarity before finalizing the report.

Who needs emphasis of matter and?

1. Auditors who are preparing financial statements.
2. Companies that want to disclose significant uncertainties or issues.
3. Regulatory bodies requiring clarity on important matters.
4. Stakeholders seeking transparency in financial reporting.

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What is emphasis of matter?

An emphasis of matter is a statement made by an auditor in their report to highlight a specific issue or concern that is relevant to the financial statements but does not affect the auditor's opinion.

Who is required to file emphasis of matter?

Typically, emphasis of matter paragraphs are included in the audit reports of entities whose financial statements have been audited. Organizations that require audits, such as public companies or organizations under certain regulatory scrutiny, are subject to this requirement.

How to fill out emphasis of matter?

Filling out an emphasis of matter involves the auditor adding a specific paragraph in the audit report that draws attention to a particular issue. This should clearly describe the matter and why it is significant, without altering the overall opinion of the financial statements.

What is the purpose of emphasis of matter?

The purpose of an emphasis of matter is to inform users of the financial statements about an important matter that is disclosed in the notes to the financial statements, ensuring that stakeholders are aware of issues that may affect their understanding of the financials.

What information must be reported on emphasis of matter?

The information reported in an emphasis of matter should include details about the issue being emphasized, references to relevant notes in the financial statements, and an explanation of why this matter is important for users to consider.