[Solved] Financial statement users are normally much more concerned about a disclaimer than an unmodified opinion audit report that contains an additional emphasis-of-matter paragraph. Fraternal Birth-Order Effect: A phenomenon where the likelihood of a male being homosexual increases with the number of older brothers he has. Sexual Orientation: An individual's pattern of physical, romantic, and/or emotional attraction to others, based on their gender or sex. Erectile Disorder: Erectile Disorder is a sexual dysfunction characterized by the consistent inability to maintain an erection sufficient for satisfactory sexual activity. Sexually Explicit Material: Content that shows sexual acts or arousal intended to stimulate erotic rather than aesthetic or emotional feelings.