ICANAudit & AssuranceAudit Reports2021

An Emphasis of Matter paragraph is used to:

AModify the audit opinion
BDraw attention to a matter properly presented and disclosed that is fundamental to users' understandingCORRECT
CReport deficiencies in internal control
DReport on other information
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Toaster Teacher
Why the answer is B, and why the others tempt you.
An Emphasis of Matter refers to a matter appropriately presented or disclosed in the financial statements, and does not modify the opinion. Matters not disclosed in the statements are dealt with in an Other Matter paragraph.
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