Part (c) for 2 marks required a description of the contents of an emphasis of matter (EOM) paragraph.

Performance was mixed on this question.

This question divided candidates between those who clearly understood what an EOM paragraph was and hence were able to easily gain the 2 marks available and those who did not understand what EOM was. Some candidates seemed to believe that an EOM paragraph is an “except for qualification” and hence gave these details. Also they did not understand that an EOM paragraph modifies the audit report but that the opinion is unmodified.