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Review report drafting: emphasis-of-matter and modification logic

Helps decide whether and how to modify a review report and drafts report language for common scenarios. Useful for managers handling reporting under time pressure.

Assist with review report drafting decisions.

Inputs:
- Issue/scenario: {issue_scenario}
- Facts and evidence: {facts_evidence}
- Framework/standards: {framework_and_standards}
- Management disclosure draft (if any): {management_disclosure}

Output:
1) Decision tree: when to add emphasis-of-matter, other-matter, or modify conclusion.
2) Draft report language options (clearly labeled as templates).
3) Required documentation and communications (management, governance).
4) Risks and consultations recommended.

Do not cite specific standards unless provided; focus on practical guidance.

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