Refrence to a post by tutor is it a typing mistake or am i understanding it wrong ?

Here is the Link to Your post https://opentuition.com/groups/f8-audit-and-assurance/forum/topic/unqualified-audit-opinion/#post-36738
Where you said “The opinion can be:
1 Unmodified (ie the accounts show a true and fair view)
2 Modified.
The modified versions are:
1 An emphasis of matter is included in the opinion paragraph…….”
My question is Where you said opinion can be… 2.modified….. modified versions are emphasis of matter paragraph… etc.. i thought that emphasis of matter does not modify the opinion but it only modifies the report where am i going wrong in understanding it ?
Because the article https://www.accaglobal.com/pubs/students/publications/student_accountant/archive/sa_May2010_matterofopinion.pdf also says “Emphasis of matter (EOM) is rarely
dealt with satisfactorily in the exam.
This is mainly because candidates
believe that EOM is linked somehow to
modifications of the opinion. This is not
the case: EOM and modified opinions
are totally separate matters.”
Regards
& Thanks for helping us in last days 🙂