Current Attempt in Progress Define the emphasis of matter paragraph. O A paragraph that identifies the statements being audited and states the auditor's opinion. A paragraph that briefly explains the process of conducting an audit and that the PCAOB standards were followed. O A paragraph included in the auditor's report that is required by generally accepted auditing standards or is included at the auditor's discretion. O A paragraph that states responsibilities and references registration with the Public Company Accounting Oversight Board (PCAOB). Save for L Attempt used SI