What is the difference between an Unqualified Audit Opinion with an Emphasis of Matter(s) Paragraph and an Unqualified Audit Opinion with an Other Matter(s) Paragraph? (2 marks) Question 31 options: One discusses the tone at the top of the organization and the other emphasizes the role of the auditor during the audit process One discusses information already mentioned in the notes to the financial statements and the other discusses new information the auditor feels is important to the user. One discusses new information not mentioned in the notes to the financial statements and the other discusses any deficiencies in the company's internal controls One discusses new information and the other discusses future subsequent events