SA 706 – Auditguru

Ruchi Agarwal asked 3 years ago

As per SA 706, If we are modifying our opinion then EMP not required to be included in auditor’s report or only those matter will not be included in EMP due to which we are modifying our opinion??

1 Answers

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Ravi Staff answered 3 years ago

matter because of which modification is required is expressed in basis of modification section
other matters which are leading to EMP or OMP will be described separately
so both section can come in 1 report but with respect to different matters