Hi...
In case of audit report, is it mandatory to end a qualified report with the opinion paragraph..? As per SA 706, emphasis para should be included after opinion para. So the audit report ends with emphasis matter paragraph and not the opinion para. Is it ok, or is there any requirement that the report should end with opinion para only???
Para 7 of the SA-706 clearly states that
yeah... but in my case, the audittee is not govened by the companies act 1956.
Then, the audit report will end up with Emphasis Para
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