[PCAOB] Issuer 한테는 E-o-m is never required
- 미국회계사 공부/Reports (AUD)
- 2019. 12. 13. 01:43
Under PCAOB auditing standards for audits of issuers, an emphasis paragraph is (1) never required, (2) not a substitute for required critical matters, and (3) is not referred to in the opinion paragraph.
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