![](https://cos-cdn.shuashuati.com/pipixue-wap/2020-1230-1107-56/ti_inject-812ce.png)
The auditor may wish to draw the users' attention to a matter which is not presented or disclosed in the financial statements but which is relevant to the users' understanding of the auditor's report.How would this affect the auditor's report?
A.
An emphasis of matter paragraph would be included.
B.
The audit opinion would be qualified.
C.
Another matters paragraph would be included.
D.
The auditor's report would not be affected as the auditor's report only refers to matters presented or disclosed in the financial statements.