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

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Do not cite specific standards unless provided; focus on practical guidance.