Final answer:
An unmodified opinion audit report with an emphasis-of-matter paragraph is issued when the auditor believes the financials are fairly stated but also believes additional information should be provided.
Step-by-step explanation:
True.
An unmodified opinion audit report with an emphasis-of-matter paragraph is issued when the auditor believes the financials are fairly stated but also believes additional information should be provided.
In an audit engagement, an unmodified opinion is issued when the auditor concludes that the financial statements are presented fairly, in all material aspects, in accordance with the applicable financial reporting framework. The presence of an emphasis-of-matter paragraph indicates that there is additional information that users should be aware of, which is included in the financial statements.