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What does the Basis for Opinion section contain? How do subsequent events discovered after the report date affect the opinion? How is a comparative-period issue handled in the auditor's report? What is an Emphasis of Matter paragraph? How does a going concern material uncertainty appear in the auditor's report? What are management's and the auditor's responsibilities as stated in the report? What is the auditor's reporting responsibility for other information in the annual report? What is the difference between the auditor's report under ISA and under PCAOB standards?
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What is the difference between Emphasis of Matter and Other Matter paragraphs?

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An Emphasis of Matter refers to something disclosed in the financial statements that is fundamental to users' understanding. An Other Matter paragraph refers to a matter not presented or disclosed in the statements that is relevant to users' understanding of the audit, the auditor's responsibilities, or the report (e.g., prior-period statements audited by a predecessor, or restrictions on distribution). Neither modifies the opinion.
Real-world example An Other Matter paragraph notes the prior-year figures were audited by a different firm—information not in the statements themselves.

Common follow-ups: What does an Other Matter paragraph address? | Do either modify the opinion?

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