English term (edited): emphasis of matter paragraphs

The terms are "Emphasis of Matter" paragraphs and "Other Matter(s)" paragraphs.
Here's a definition of an emphasis of matter paragraph:
"Drawing of attention by an auditor in the audit report to an important matter even though, it has been adequately diclosed in the accounts. Emphasis of matter does not constitute an audit qualification."
www.indiainfoline.com/bisc/acce.html

See also:
Matters that Do Not Affect the Auditor’s Opinion

5. In certain circumstances, an auditor’s report may be modified by adding an emphasis of matter paragraph to highlight a matter affecting the financial statements which is included in a note to the financial statements that more extensively discusses the matter. The addition of such an emphasis of matter paragraph does not affect the auditor’s opinion. The paragraph would preferably be included after the paragraph containing the auditor’s opinion but before the section on any other reporting responsibilities, if any. The emphasis of matter paragraph would ordinarily refer to the fact that the auditor’s opinion is not qualified in this respect.
www.icpas.org.sg/Handbook/Vol 2/SSA/SSA 701.doc

I'm not sure if there's a fixed term for that in Arabic, but I suggest فقرة إبراز مسألة or فقرة التأكيد على مسألة - wait for other suggestions though.