Ordinarily, an auditor might write an emphasis of a matter paragraph (1) if there is a significant

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Ordinarily, an auditor might write an emphasis of a matter paragraph 

(1) if there is a significant uncertainty which may affect the financial statements, the resolution of which is dependent upon future events; 

(2) to highlight a material matter regarding a going concern problem;

(3) other matters. Write an emphasis of a matter paragraph for each of three circumstances.

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