{"id":108335,"date":"2020-08-05T12:17:42","date_gmt":"2020-08-05T12:17:42","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=90a0ef2b2800f25eb7688a5f9071d9f1"},"modified":"2020-08-05T12:17:42","modified_gmt":"2020-08-05T12:17:42","slug":"how-to-report-an-emphasis-of-matter-under-covid-19-a-guide-for-auditors-4","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=108335","title":{"rendered":"How to report an emphasis of matter under COVID-19: a guide for auditors"},"content":{"rendered":"<p>An auditor may conclude that a matter disclosed in the financial statements is so important that it is fundamental to users\u2019 understanding of those financial statements. In this case an emphasis of matter paragraph will be included in the auditor\u2019s report, which draws the reader\u2019s attention to the entity\u2019s disclosures.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>An auditor may conclude that a matter disclosed in the financial statements is so important that it is fundamental to users\u2019 understanding of those financial statements. In this case an emphasis of matter paragraph will be included in the auditor\u2019s rep&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108335"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108335"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108335\/revisions"}],"predecessor-version":[{"id":108336,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108335\/revisions\/108336"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}