The unmodified opinion audit report with emphasis of matter paragraph meets the criteria of a complete audit with satisfactory results and financial statements that see fly d But the auditor believes it is important to draw the reader's attention to certain matters or the auditor is required to provide additional information Explain the most important came of the addition of an emphasis of matter paragraph. For the toolbar, press ALT+F10 (PC) or ALT+FN+F10 (Mac).