Final answer:
A CPA emphasizes specific matters in the financial statements by including this information in a separate paragraph of the audit report, typically placed after the opinion paragraph.
Step-by-step explanation:
When a Certified Public Accountant (CPA) wishes to emphasize specific matters regarding the financial statements while issuing an unqualified opinion, the usual practice is to include this information in a separate paragraph in the audit report. This separate paragraph is normally added after the opinion paragraph and before any emphasis-of-matter or other-matter paragraphs if they exist. This allows the auditor to draw attention to matters that are significant to the user's understanding of the financial statements without altering the unqualified nature of the audit opinion. When a CPA wants to emphasize specific matters regarding the financial statements even though an unqualified opinion will be issued, they include explanatory information in a separate paragraph in the report.