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AUD Prep

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Question:

FYI: Define, Emphasis of Matter paragraph and what is included?

Author: Monique Tyler



Answer:

A paragraph included in the auditor’s report that is required by GAAS, or is included at the auditor’s discretion, and that refers to a matter appropriately presented or disclosed in the financial statements that, in the auditor’s professional judgment, is of such importance that it is fundamental to users’ understanding of the financial statements.


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