Where did this opinion come from?
Does your peer reviewer ever ask, “where did the wording in this opinion come from?” And you can’t remember.
It’s a good practice to keep a copy of sample reports (e.g, PPC, McGladrey, CCH) in your audit, review, or compilation files. That way, when the peer review question arises, you can point to the support in the file. This is especially true when you use wording that is not common (e.g., going concern, emphasis of a matter, disclaimers).