Eom kam

Simply put, EOM (SA-706) - matter although appropriately disclosed in FS, is if such importance that it is required to be brought to users' attention for their understanding of FS KAM (SA-701) - matters selected from communication with TCWG arising in audit of FS of current period, which is of so much significance that it is reuired to be brought to users' attention. Note 1: Professional Judgment of Auditor required in both cases Note 2: If a matter of audit relevance has been determined to be KAM by auditor such matter should not be disclosed again in EOM/OM paragraphs.

Kumarjit Dey

CA Inter

★ 4K+

03-Dec-20 10:46

Thank you

Thread Starter

Rakesh Prabhu

CA Final

★ 2K+

03-Dec-20 18:59

How went your exam?

Kumarjit Dey

CA Inter

★ 4K+

03-Dec-20 19:00

Expecting around 55

Thread Starter

Rakesh Prabhu

CA Final

★ 2K+

03-Dec-20 19:01

That is excellent considering the difficulty level of the exam.

Kumarjit Dey

CA Inter

★ 4K+

04-Dec-20 00:35