Circumstances Where an "Other Matter" Paragraph May Be Necessary Include

Circumstances where an "other matter" paragraph may be necessary include

A) the paragraph is relevant to management's understanding of the audit
B) the paragraph is relevant to the user's understanding of the auditor's responsibilities or the auditor's report
C) the paragraph explains that the reporting is done on more than one set of financial statements
D) the paragraph explains that the reporting is done on more than one entity
E) the paragraph explains that the opinion pertains to more than one set of financial statements
F) both A and B
G) both B and C
H) both D and E