V Flag question What shall the auditor do when he identified any matter that, although appropriately presented or disclosed in the financial and/or non-financial information, are of such importance that they are fundamental to the reader's understanding of the financial and/or non-financial information? a. He should include a "key audit matter" paragraph in the audit report b. He should include an "emphasis of matter" paragraph in the audit report He should include an "other matter" paragraph in the audit report Od. He should include a "going concern" paragraph in the audit report C