QuestionsCategory: Co.Audit - IIWHAT IS THE MEANING OF OPM AND EMP IN SEC 143 (3)
VIVEK MASKAR asked 4 years ago
1 Answers
RaviRavi Staff answered 4 years ago

OMP means Other Matter Paragraph and EMP means Emphasis Of Matter Paragraph.
We discuss these particular terms in SA 706, so wait for that particular lecture when will see SA 706, then you understanding will become better.