Final answer:
The emphasis-of-matter paragraph is placed after the opinion paragraph in a standard unmodified report, highlighting important information without affecting the auditor's unmodified opinion.
Step-by-step explanation:
The emphasis-of-matter paragraph in an auditor's report draws attention to a matter that is appropriately presented or disclosed in the financial statements but is of such importance that it is fundamental to users’ understanding of the financial statements. The correct answer to the question is: A) Placed after the opinion paragraph in the standard unmodified report. This is done to emphasize the information without detracting from the auditor's opinion.
The location of the emphasis-of-matter paragraph is significant as it relates to the paragraph structure within the auditor's report. The proper arrangement ensures that readers note the information without confusing it with the auditor's opinion regarding the overall financial statements. In a standard unmodified report, after the auditor has expressed their opinion, the emphasis-of-matter paragraph appears to highlight specific information without implying that the audit opinion is qualified.