Does emphasis of matter paragraph is type of modified or unmodified report?

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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?


    Avatar of gromit
    gromit
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    An emphasis of matter paragraph modifies (changes) the report by adding some detail about where shareholders should look for important information, but does not modify the audit opinion ie still true and fair.

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