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

Question

Quizplus · Accepted Answer

An emphasis of matter paragraph is included in an audit report to draw attention to an item presented or disclosed in the financial statements that is of such importance that it is fundamental to users' understanding of the financial statements, not because of uncertainty about fair presentation.

An Emphasis of Matter Paragraph Is Included in an Audit