When an auditor is considering whether to include an "emphasis of matter" paragraph in the audit opinion - your answer should be provided with a separate paragraph for each response for a and b: a. Describe the conditions or considerations that would result in the inclusion of an "emphasis of matter" paragraph in the audit opinion b. Provide an example of a situation (subject matter or topic) that would be included in an "emphasis of matter" paragraph in the audit opinion. For the t