Final answer:
An emphasis of a matter in an audit usually results in an unqualified audit opinion with an additional explanatory paragraph, rather than affecting the type of opinion given.
Step-by-step explanation:
An emphasis of a matter in an audit report, which refers to a situation where the auditor believes it is important to draw the reader's attention to a certain disclosure or aspect of the financial statements, does not necessarily affect the type of audit opinion rendered. It is usually related to an area of higher risk or where the auditor feels additional explanation is required for proper understanding. The result of placing an emphasis of a matter is generally choice d. An unqualified audit opinion with an explanatory paragraph either before or after the opinion paragraph, not a disclaimer, qualified, or adverse opinion. These other types of opinions are typically the result of more significant issues found in the financial statements, such as pervasive misstatements or a lack of sufficient evidence for the auditor to form an opinion.