Audit CA Inter Class 29 | SA 706
Автор: CA Tara Chand Agarwal
Загружено: 2026-02-19
Просмотров: 11
Описание:
SA 706 – Emphasis of Matter & Other Matter Paragraphs
By CA Tara Chand Agarwal
In this detailed lecture, CA Tara Chand Agarwal explains SA 706 – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report, issued by the Institute of Chartered Accountants of India under the Standards on Auditing framework.
This session is specially designed for:
✔ CA Final Students
✔ Practicing Chartered Accountants
✔ Audit Assistants & Article Trainees
✔ Professionals handling statutory audits
📘 What You Will Learn in This Class:
✅ Objective and Scope of SA 706
✅ Meaning of Emphasis of Matter (EOM) Paragraph
✅ Meaning of Other Matter (OM) Paragraph
✅ Difference between SA 705 and SA 706
✅ Placement in Auditor’s Report
✅ Drafting Format as per Revised Audit Report
✅ Practical Examples and Case Studies
✅ Important Exam-Oriented Points
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