Which of the following statements is not true in relation to 'other matter' paragraphs?

Select one:

The inclusion of an 'other matter' paragraph does not affect the auditor's opinion.

An 'other matter' paragraph may include confidential information.

An 'other matter' paragraph does not include KAMs.

An 'other matter' paragraph may be used by the auditor to explain why he/she could not withdraw from the engagement.