If the auditor expects to include an emphasis of matter or other matter paragraph in the auditor's report,the auditor should communicate with those responsible for governance regarding this expectation and the proposed wording of the paragraph.

Question

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According to the International Standard on Auditing (ISA) 706, "Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor's Report," the auditor should communicate with those responsible for governance if the auditor expects to include an emphasis of matter or other matter paragraph in the auditor's report. The auditor should also discuss the proposed wording of the paragraph and obtain their agreement in writing.

If the Auditor Expects to Include an Emphasis of Matter