Auditor will issue unmodified opinion with emphasis of matter paragraph when there is a change in accounting principle from one which is accepted in GAAP to one which is also accepted GAAP, from one which is not accepted in GAAP to one which is accepted in GAAP and from one which is accepted in GAAP to one which is not accepted in GAAP. Emphasis of matter paragraph are added by the auditors in their audit reports in order to being matters into the attention of users of the audit report. Emphasis of matter paragraph is found after the opinion paragraph in the audit report.
