question archive Question 7) Where may an emphasis of matter paragraph be included in an auditor's report on the financial statements of a listed entity? () After the Opinion paragraph and before the Basis of Opinion paragraph (ii) After the Basis of Opinion paragraph and before the key Audit Matters section (iii) After the Key Audit Matters section O () or (ii) (ii) only (ii) or (iii) (iii) only

Question 7) Where may an emphasis of matter paragraph be included in an auditor's report on the financial statements of a listed entity? () After the Opinion paragraph and before the Basis of Opinion paragraph (ii) After the Basis of Opinion paragraph and before the key Audit Matters section (iii) After the Key Audit Matters section O () or (ii) (ii) only (ii) or (iii) (iii) only

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Question 7) Where may an emphasis of matter paragraph be included in an auditor's report on the financial statements of a listed entity? () After the Opinion paragraph and before the Basis of Opinion paragraph (ii) After the Basis of Opinion paragraph and before the key Audit Matters section (iii) After the Key Audit Matters section O () or (ii) (ii) only (ii) or (iii) (iii) only

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