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Homework answers / question archive / An emphasis-of-matter paragraph is used with an unmodified opinion when: 1
An emphasis-of-matter paragraph is used with an unmodified opinion when:
1. a significant uncertainty exists that should be brought to the financial statements user’s attention.
2. an extreme limitation of the scope of the audit exists.
3. there is a disagreement with those charged with governance regarding the selection of accounting policies.
4. a client has an unjustified change in accounting principle.
