[ihopeipassed]

Hi everyone,

I’m studying for my audit retake with Becker. In Becker, it says that the addition of an emphasis-of-matter/other matter/explanatory paragraph does not modify the audit opinion.

This part confuses me because Becker makes it seem like it can only be with an unmodified opinion. However, if there is a material misstatement in the financial statements and an EOM is necessary for another reason, it would not make sense to express an unmodified opinion.

Are these paragraphs only allowed with an unmodified opinion, or can they be associated with a modified/adverse/disclaimer as well?