Mention some examples of circumstances where the auditor may consider it necessary to include an Emphasis of Matter paragraph.

(a) Examples of circumstances to include Emphasis of Matter Paragraph: As per SA 706 (Revised) on "Emphasis of Matter Paragraphs and Other Matter Paragraphs In The Independent Auditor's Report”, the examples of circumstances where the auditor may consider it necessary to include an Emphasis of Matter paragraph are: - (a) An uncertainty relating to the future outcome of an exceptional litigation or regulatory action. (b) A significant subsequent event that occurs between the date of the financial statements and the date of the auditor's report. (c) Early application (where permitted) of a new accounting standard that has a material effect on the financial statements. (d) A major catastrophe that has had, or continues to have, a significant effect on the entity's financial position.