$q,1.$

Auditors may add an emphasis$-$ol$-$maller paragraph that refers to a matter that is $q,$ presented or disclosed.

A going concern is to be evaluated for a period not to exceed $q,$ beyond the date of the

$2.$ financial statements.

$3.$ If substantial doubt about a going concern exists, an $q,$ paragraph is the most common resolution

$4.$ An emphasis$-$of$-$matter paragraph always $q,$ the opinion paragraph.

$5.$ Changes in accounting estimates $q,$ result in an explanatory paragraph