Which of the Following Describe an "Emphasis of a Matter

Which of the following describe an "emphasis of a matter" paragraph?

A) is found before the opinion paragraph of the audit report
B) indicate that the auditor's opinion is modified with respect to the matter emphasized
C) are found after the opinion paragraph of the audit report
D) are used when the auditor considers it necessary to communicate a matter other than those that are present or disclosed in the financial statements that the auditor believes is relevant to user's understanding of the audit,the auditor's responsibility,or the auditor's report
E) indicate that the auditor's opinion is not modified with respect to the matter emphasized
F) both A and B
G) both C and E
H) both D and E