Emphasis-of-Matter and Other-Matter Paragraphs
Additional Communication Without Modifying the Opinion
Sometimes auditors need to highlight important information without modifying the audit opinion. Emphasis-of-matter paragraphs draw attention to matters already disclosed in the financial statements, while other-matter paragraphs communicate information not presented in the financial statements but relevant to understanding the audit.
Note
Adding an emphasis-of-matter paragraph does not modify the audit opinion.
Summary
These paragraphs improve communication while preserving an unmodified opinion when appropriate.