International Standard on Auditing (ISA) 706 (Revised), Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report

IAASB
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
17 Pages
ISBN 978-1-60815-206-3
English

All available Translations: Croatian French Lithuanian Polish

In Progress Translations: Danish | Greek | Latvian | Spanish

Don't see your language? Request permission to translate

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.

 

DOWNLOAD PDF (114K)

 
 

Copyright © 2020 The International Federation of Accountants (IFAC). All rights reserved.

 

Related Resources

 
 
 

Translations & Permissions

Looking to reproduce the standards for your members? Want to include IFAC's publications in your training materials or university course? Learn how we can help.

IP permissions and policies

 

Primary tabs

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree