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The wording of the qualified report is very similar to the Unqualified opinion, but an explanatory paragraph is added to explain the reasons for the qualification after the scope paragraph but before the opinion paragraph. The introductory paragraph is left exactly the same as in the unqualified opinion, while the scope and the opinion ...
Emphasis of matter is a type of paragraph in an auditors' report on financial statements.Such a paragraph is added to indicate a matter which is disclosed appropriately in the notes forming part of the financial statements that the auditor considers is fundamental to the users' understanding of the financial statements.
Expository writing is a type of writing where the purpose is to explain or inform the audience about a topic. [13] It is considered one of the four most common rhetorical modes. [14] The purpose of expository writing is to explain and analyze information by presenting an idea, relevant evidence, and appropriate discussion.
A caption is a short descriptive or explanatory text, usually one or two sentences long, which accompanies a photograph, picture, map, graph, pictorial illustration, figure, table or some other form of graphic content contained in a book or in a newspaper or magazine article. [1] [2] [3] The caption is usually placed directly below the image.
As such, a critical essay requires research and analysis, strong internal logic and sharp structure. Its structure normally builds around introduction with a topic's relevance and a thesis statement, body paragraphs with arguments linking back to the main thesis, and conclusion. In addition, an argumentative essay may include a refutation ...
The five-paragraph essay is a format of essay having five paragraphs: one introductory paragraph, three body paragraphs with support and development, and one concluding paragraph. Because of this structure, it is also known as a hamburger essay , one three one , or a three-tier essay .
Sections usually consist of paragraphs of running prose, each dealing with a particular point or idea. Single-sentence paragraphs can inhibit the flow of the text; by the same token, long paragraphs become hard to read. Between paragraphs—as between sections—there should be only a single blank line. First lines are not indented.
If a paragraph is preceded by a title or subhead, the indent is superfluous and can therefore be omitted. [2] The Elements of Typographic Style states that "at least one en [space]" should be used to indent paragraphs after the first, [2] noting that that is the "practical minimum". [3] An em space is the most commonly used paragraph indent. [3]