Emphasis of matter paragraph vs Other mater..subsequently discovered fact

  • Creator
    Topic
  • #200203
    CPANOVICE
    Participant

    Hello,

    I am kind of confused if a subsequently discovered fact that lead to a change in audit opinion would require a emphasis of matter paragraph or a other mater paragraph?

    Please advise

    Thanks

    FAR:TBD
    REG:TBD
    AUD:TBD
    BEC:TBD

    I am using Becker self study, ninja blitz and Wiley (I am using the paperback version of the testbank)

    Brief overview of study method:
    1. Skim through chapter quickly
    2. Watch lecture videos
    3. Take a lot of notes on what the lecturers emphasize
    4. Complete half HW after lectures half after rewriting notes

Viewing 2 replies - 1 through 2 (of 2 total)
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    Replies
  • #758676
    monikernc
    Participant

    Au-c 560.16 says emphasis of matter paragraph.
    You can read it here to see if i missed anything: https://www.aicpa.org/research/standards/auditattest/pages/clarifiedsas.aspx

    FAR 7/25/15 76!
    AUD 10/30/15 93
    BEC 2/27/16 82
    REG 5/23/16 88!
    Ninja Book and MCQ and the forum - all the way!!!
    and a little thing i like to call, time and effort!
    if you want things to change, you have to do something different

    #758677
    CPANOVICE
    Participant

    Thanks moikernc

    FAR:TBD
    REG:TBD
    AUD:TBD
    BEC:TBD

    I am using Becker self study, ninja blitz and Wiley (I am using the paperback version of the testbank)

    Brief overview of study method:
    1. Skim through chapter quickly
    2. Watch lecture videos
    3. Take a lot of notes on what the lecturers emphasize
    4. Complete half HW after lectures half after rewriting notes

Viewing 2 replies - 1 through 2 (of 2 total)
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