An auditor of the financial statements of an issuer has determined that an audit matter is

critical. The auditors report

A. Must include an emphasis-of-matter paragraph describing how the critical audit matter was

addressed in the audit.

B. May disclaim the auditors responsibility for the critical audit matter.

C. May describe an overview of the audit procedures performed and their outcome.

D. Should refer in an other-matter paragraph to the accounts or disclosures related to the critical

audit matter.