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An emphasis of a matter paragraph is used in accordance to AUditing (ISA) when the auditor considers it necessary to:
*Draw user` attention to any matter other than those presented or disclosed in the financial statements that are relevant to user` understanding of the audit, the auditor`s responsibilities of the auditor`s report
*Draw userrs` attention to a matter or matters presented or disclosed in the financial statements that are of such importance that they are fundamental to users` understanding of the financial statements
An emphasis of matter paragraph is used to draw the reader's attention to a matter presented or disclosed in the financial statements which is fundamental to an understanding of those financial statements. When an audit report contains a emphasis of matter paragraph , the opinion is not modified .It can therefore only be used where the auditor has obtained sufficient appropriate audit evidence that the matter is not materially misstated in the financial statements
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