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

This topic has 1 reply, 2 voices, and was last updated 12 years ago by Ken Garrett.

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May 14, 2012 at 8:42 am #52649
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?
May 14, 2012 at 9:33 am #97524
Ken Garrett
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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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