QuestionsCategory: SA-706Auditor shall include EMP in auditors report provided: 1 when s.a 701 applies ,the matter has not be a Key audit matter to be communicated in auditor report. Sir explain..
Ashish PatelAshish Patel asked 6 years ago
1 Answers
RaviRavi Staff answered 6 years ago

If any matter is key audit matter then it will not be covered in EMP
If amalgamation was KAM matter not need to put EMP for the same