I need more explanation on AB option.

Which of the following statements relating to Emphasis of Matter and Other Matter paragraphs ismost correct?

A.Readers of auditor reports can use the information reported in an Emphasis of Matter paragraph (if included in the auditor's report) to focus their attention on important matters in the financial statements.

B.Readers of auditor reports can use the information reported in an Emphasis of Matter paragraph(if included in the auditor's report) to further understand the implications of a Key Audit Matter.