Start learning →

Under ISA, where does an emphasis of matter paragraph sit?

ABefore the opinion paragraph
BInside the opinion paragraph
CAfter the opinion paragraph
DOn the cover sheet only
Answer & Solution
Correct answer: C. After the opinion paragraph
Under ISA the emphasis of matter paragraph comes after the opinion paragraph, near the end of the report.
Practise this question with Quill — CA Final →

Keep practising Auditor's Report

Browse all Auditor's Report questions for CA Final, or explore more Auditing topics.

Start a Auditor's Report lesson →
Related questions