IAS 720 : The Auditors Responsibilities Relating to Other Information in Documents Containing Audited Financial Statements

• Introduction

• Key definition

• Requirement of The IAS 706

• Description of Fundamental Matters

• Situations for Using an Emphasis of Matter Paragraph

• Position in the auditor's report

• Conclusion 

IAS 706 :  Emphasis of Matter Paragraphs and Other Matter Paragraphs in the independent Auditor's Report

• Introduction

• Key Definition

• Example of Other information

• Obtaining and reviewing other information

• Identifying inconsistencies and misstatement 

• Communication and reporting 

• Conclusion