Words / E / Business

emphasis of matter

noun

C2CEFR level
90/100Rarity: very rare
TechnicalRegister

An auditor's paragraph drawing attention to a properly disclosed issue without qualifying the opinion itself.

The auditors added an emphasis of matter on the going-concern note but still signed off with a clean opinion.

Topic: Accounting in Business English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

Get words like emphasis of matter on your lock screen, a few a day, with review that makes them stick.

Download on the App Store Lexfall puts a new word on your home and lock screen through widgets, so you learn without opening an app. Free to download. After a free trial, a subscription unlocks every field. Built for iPhone, iOS 15.1 or later.
QR code that opens Lexfall on the App Store
On a computer?Scan with your iPhone camera.

More business words: Accounting