Emphasis of Matter

Good day Sir

I was reading in the notes the types of audit report (modified and unmodified) and now I´m struggling with the concept of “Emphasis of Matter”.

In one part, the notes states that “emphasis of matter” respect to matter that do not affect the audit´s opinion and the auditor´s want to “make sure that some matter ALREADY PROPERLY DISCLOSED in the FS is brought to the members´ attention.

In other side, the note states that “emphasis of matter modification” is where there is a paragraph in the auditor´s report which draws attention to some matter ALREADY PROBABLY DISCLOSED within the FS.

Sir my question is, the auditors have to issue a emphasis of matter paragraph if the matter is/are PROPERLY or PROBABLY disclosed?

Best Regards
ET