哪位大神，能帮忙分析一下 esat 第9和第10题？最头疼是，什么时候加other matters paragraph？
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哪门？
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aaa
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Audit Report 的資料同以下不同時，要加 other matters paragraph【5.26】
other information:
1. report by management on operations
2. financial summaries or highlights
3.Employment data
4. Planned capital expenditrue
5. financial ratios
6. Names of officers and directors
7. selected quarterly data
另外，以下也需加 other matters paragraph 【5.21】
1. why it is not possible to withdraw from audit even though limitation imposed by management on scope of audit ervasive
2. where national regulations require auditor to further elaborate on their responsibilities in audit
3. where auditor's report covers more than one set of Financial Statement
4. restriction on distribution or use of the auditor's report 【workshop notes 22】
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谢谢
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