Which of the Following Describe an "Other Matter" Paragraph in an Audit

Which of the following describe an "other matter" paragraph in an audit report?

A) the paragraph is found before the opinion paragraph of the audit report
B) the paragraph indicates that the auditor's opinion is modified with respect to the matter emphasized
C) the paragraph is found after the opinion paragraph of the audit report
D) the paragraph is 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) the paragraph indicates that the auditor's opinion is not modified with respect to the matter emphasized