Which of the following statements is correct?

	A.	Other matters are the matters reported in the financial report that are important to investment decisions.
	B.	Auditors draw users attention to matters reported outside financial reports in the emphasis of matter paragraph.
	C.	Other matter paragraphs can be included in any audit report, regardless of the audit opinion issued.
	D.	The auditing standard is silent about auditors responsibility for other matters.
	E.	A and C.