Which of the following statements about the contents of emphasis of matter paragraph is NOT appropriate?
A: The paragraph must contain a clear reference to the matter being emphasized.
B: The paragraph must point out that the purpose is to draw attention.
C: The paragraph must state that the auditor's opinion is not modified in respect of the matter emphasized.
D: The paragraph must state that the auditor's report is not modified in respect of the matter emphasized.
A: The paragraph must contain a clear reference to the matter being emphasized.
B: The paragraph must point out that the purpose is to draw attention.
C: The paragraph must state that the auditor's opinion is not modified in respect of the matter emphasized.
D: The paragraph must state that the auditor's report is not modified in respect of the matter emphasized.
举一反三
- An emphasis of Matter paragraph is a substitute of Material Uncertainty Related to Going Concern section.
- I want (point out) ___________ that a decision about the matter must be made at once.
- An emphasis of Matter paragraph is a substitute of Material Uncertainty Related to Going Concern section. A: 正确 B: 错误
- It does not matter how you do, but if you want the example(s) to work well, you must make certain that you are clear about the point you want to make, the example to prove the point, the appropriate face or detail, and the impact.
- The matter is ( ) and must be dealt with at once.