Auditor will provide unmodified opinion with emphasis of matter of paragraph if auditor finds correction of error in principle while auditing the financial statements. Emphasis of matter paragraph are added to audit reports when auditor feels that the matter be brought to the attention of the users who read the audit report. In case of correction of error not involving accounting principle, auditor will still issue an unmodified opinion with an emphasis of matter paragraph. Emphasis of matter paragraphs are found after the opinion paragraph in audit report.
