Which of the following circumstances requires the auditor to include an other-matter paragraph in the audit report? Multiple Choice O When the financial statements are accompanied by required supplementary information O When there is a matter appropriately disclosed in the financial statements but which the auditor believes is of such importance as to be fundamental to users' understanding of the financial statements. When the report of a component auditor is being relied upon in an audit of consolidated financial statements. O When a scope limitation prevents the auditor from obtaining sufficient appropriate audit evidence regarding the results of operations