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Audit reports – modified opinions, emphasis of matter and other matter paragraphs

Technical helpsheet issued to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph.

Issued: June 2017
Reviewed: June 2019

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph. This helpsheet is relevant for accounting periods beginning on or after 17 June 2016.