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Emphasis of Matter

A paragraph in the auditor's report drawing attention to a matter already appropriately presented or disclosed, without modifying the opinion.

Related terms

  • E-Invoice

    An invoice authenticated electronically through the GST Invoice Registration Portal (IRP), generating a unique Invoice Reference Number (IRN), mandatory for specified turnover thresholds.

  • E-Way Bill

    An electronic document required for the movement of goods above a specified value, generated on the GST portal before the goods are transported.

  • Employee State Insurance (ESI)

    A social security scheme providing medical and cash benefits to employees below a specified wage threshold, funded by employer and employee contributions.

  • Engagement Letter

    The letter agreed with the client before an audit starts, setting out its scope, management's responsibilities and the auditor's responsibilities. Required by SA 210.

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