أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Emphasis of Matter paragraph –
A paragraph included in the auditor’s report that refers to a matter appropriately presented or disclosed in thef inancial statements that, in the auditor’s judgment, is of such importance that it is fundamental to users’ understanding of the financial statement.
