When there is a significant question about a company's ability to remain a going concern, the report issued is usually unmodified with an emphasis-of-matter paragraph.

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An unmodified auditor's report is issued when the auditor determines that the financial statements are fairly presented in all material respects. However, if there is a significant doubt about the company's ability to continue as a going concern, the auditor adds an emphasis-of-matter paragraph to their report to draw attention to this issue. This paragraph does not modify the overall opinion, but it does provide additional information to the users of the financial statements.

When There Is a Significant Question About a Company's Ability