If the auditor considers it necessary to communicate a matter other than those that are presented or disclosed in the financial statements, the auditor should:

(a) The auditor should do so in a paragraph in his/her report with the heading “Other Matter” or other appropriate heading

(b) The auditor should include this paragraph immediately after the opinion paragraph and any emphasis-of-matter paragraph

(c) The auditor should include this paragraph elsewhere in the auditor’s report if the content of the other-matter paragraph is relevant to the “Other Reporting Responsibilities” section

(d) The auditor should include it in the management report of audit