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Subham Pilaniwala asked 1 year ago

Sir please can you explain this, I am not able to understand.
https://drive.google.com/file/d/1wPMMMl6Ii-fH8mIc5CRQZSe0DBLTieT9/view?usp=drivesdk

1 Answers
RaviRavi Staff answered 1 year ago

if you want to highlight any matter given in financial statements like amalgamation, pending litigation, new AS implementation then we put EMP
but emp should be provided

  1. matter should not lead to modification of opinion
  2. it should not be a key audit matter

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