Final answer:
False. An unmodified opinion with an emphasis-of-matter paragraph does meet the criteria of a complete and satisfactory audit by highlighting important information without affecting the opinion.
Step-by-step explanation:
An unmodified opinion audit report with an emphasis-of-matter paragraph indeed meets the criteria of a complete audit with satisfactory results. The emphasis-of-matter paragraph does not affect the auditor's unmodified opinion on the financial statements; it is simply used to highlight an area of importance that is already presented or disclosed in the financial statements. This means that the auditor still concludes that the financial statements present a true and fair view in accordance with the applicable financial reporting framework. Adding an emphasis-of-matter paragraph is appropriate when the auditor believes it is necessary to draw users' attention to a matter presented or disclosed in the financial statements that is of such importance that it is fundamental to users' understanding of the financial statements.