An emphasis of matter paragraph is mandatory for all audit reports.

Name: An emphasis of matter paragraph is mandatory for all audit reports.
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Quizplus · Accepted Answer

An emphasis of matter paragraph is not mandatory for all audit reports. It is only included when the auditor wants to draw attention to a particular matter that is appropriately presented or disclosed in the financial statements, but is of such importance that it is fundamental to users' understanding of the financial statements.

An Emphasis of Matter Paragraph Is Mandatory for All Audit