An emphasis of matter paragraph is included in an audit report where the auditor is uncertain about whether a report has been fairly presented.

Name: An emphasis of matter paragraph is included in an audit report where the auditor is uncertain about whether a report has been fairly presented.
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Question

Quizplus · Accepted Answer

An emphasis of matter paragraph is included to draw attention to a matter that is appropriately presented or disclosed in the financial statements, not due to uncertainty about fair presentation.

An Emphasis of Matter Paragraph Is Included in an Audit