Audit report emphasisi of matter papra is madified?

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    nomanjabbar
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    Sir does emphasis of matter paragraph is type of modified or unmodified report, does it correct to recognize it as modified?


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    snowbored
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    The audit report is modified if it contains an emphasis of matter paragraph, however it does not affect the auditors opinion, but brings attention to a matter the auditor believes needs highlighting. eg referring to disclosures made by those chaged with governance.

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