International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
In Progress Translations: Danish | Greek | Latvian | Spanish
Revisions to this ISA are as a result of new ISA 701, Communicating Key Audit Matters in the Independent Auditor’s Report. ISA 706 (Revised) deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements. ISA 706 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
You must be signed in to the IFAC website in order to submit a comment. If you do not have an account, please register below. IFAC respects your privacy and will not send you unsolicited email or spam. You can subscribe to IFAC publications, change your subscription preferences, or manage your user profile at any time.