Final answer:
The statement is true; a disclaimer in an audit report is more concerning than an unmodified opinion with an emphasis-of-matter paragraph because it indicates that the auditor could not form an opinion, whereas the latter suggests a clean report with an additional note for clarity.
Step-by-step explanation:
The statement "Financial statement users are normally much more concerned about a disclaimer than an unmodified opinion audit report that contains an additional-emphasis-of-matter paragraph" is True. A disclaimer in an audit report indicates that the auditor could not obtain sufficient appropriate audit evidence on which to base the opinion, and accordingly, the auditor does not express an opinion on the financial statements. This situation can cause concerns for users because it suggests significant uncertainties or limitations in the financial statements. On the other hand, an unmodified opinion with an emphasis-of-matter paragraph is essentially a clean report, indicating that the financial statements present fairly, in all material respects, the financial position of the entity. The additional paragraph is used to draw attention to a matter appropriately presented or disclosed in the financial statements that is of such importance that it is fundamental to users' understanding of the financial statements but does not affect the auditor's opinion.