Subsequent Event

Ms, for the topic of a subsequent event, in the bpp textbook included the following paragraph which I don’t understand, can you explain it to me? Thank you.

“In certain circumstances, a statement is required in either an Emphasis of Matter or Other Matter paragraph. These are required under ISA 560:
(a) Where law, regulation or the financial reporting framework does not prohibit management from restricting the amendment of the financial statements to the effects of the subsequent event or events causing that amendment and those responsible for approving the financial statements are not prohibited from restricting their approval to that amendment, the auditor is permitted to restrict the audit procedures on subsequent events to that amendment”