Kaplan Revision kit Q.No.116

Which of the following are elements of an unmodified audit report as given in ISA (revised) Forming an Opinion and Reporting on Financial Statements?
1)Addressee
2)Basis for opinion
3)Auditor’s address
4) Emphasis of matter paragraph
A.1,2 and 3 only
B.2,3 and 4 only
C.1 and 3 only
D.All of them

The answer given in revision kit is A by stating the reason An emphasis of matter paragraph, if included,would modify the audit report..

Can you please let me know does emphasis of matter really change audit opinion?
Thanks 🙂