The auditors include an emphasis of matter paragraph in a non -public company audit report with an unmodified opinion in order to emphasize that the entity being reported upon is a subsidiary of another business enterprise. the inclusion of this paragraph:-

A. Is violation of generally accepted auditing standards f this information is disclosed in the notes to the financial statements .

B . Necessitates a revision of the opinion paragraph to include the phrase with the foregoing explanation

C. Is considered a qualification of the opinion

D . is appropriate and would negate the unmodified opinion