Page 188 - CA Final PARAM Digital Book.
P. 188
The said matter is already disclosed and presented appropriately in financial statement and is of such
importance that is fundamental to the users understanding of the financial statement and hence, it required
to be disclosed under Emphasis of Matter paragraph.
Therefore, decision of audit team to disclose the same in Other Matter Paragraph is not in order, it should
be disclosed in Emphasis of Matter Paragraph.
www.auditguru.in PARAM 7.28 | P a g e
