Part $2-$ Concept Check $1.$ Auditors may add an emphasis$-$of$-$matter paragraph that refers to a matter that is presented or disclosed. A going concern is to be evaluated for a period not to exceed financial statements. beyond the date of the $2-3.$ If substantial doubt about a going concern exists, an resolution. paragraph is the most common $4.$ An emphasis$-$of$-$matter paragraph always the opinion paragraph. $5.$ Changes in accounting estimates result in an explanatory paragraph.