SAS No. 122 AU-C Section 706A Emphasis of Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor's Report
Emphasis-of-Matter Paragraph . 05 Paragraph in the auditor's report that is required by GAAS or included at the auditor's discretion refers to a matter appropriately presented or disclosed in the financial statements in the auditor's professional judgment, . . . is fundamental to users' understanding of the financial statements.
Other-Matter Paragraph .05 Paragraph in the auditor's report that is required by GAAS or included at the auditor's discretion refers to a matter other than those presented or disclosed in the financial statements in the auditor's professional judgment, is relevant to users' understanding of the audit,theauditor's responsibilities,
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