I was wondering if anyone would be able to clarify the difference between the other information paragraph (ISA 720) and other matters paragraph (ISA 706) in respect of the International Audit report?
Thanks in advance
Other matters paragraph is a paragraph that refers to a matter other than those presented or disclosed in the financial statements that, in the auditor's judgment, is relevant to users' understanding of the audit, the auditor's responsibilities or the auditor's report.
Whereas where there is any contradiction b/w F/s and Director Statements, to highlight that is other information paragraph
