If an audinor includes an emphasis$-$et$-$matter paragraph in an audir report for a nonissuet, then the auditor should

A$.$ Indicate that the auditor's opinion is modifed with respect to the matter.

B$.$ Notify the appropriate regulatory authority if the auditor's opinion was modifed on the basis of the matter.

C$.$ Modify the basis for opinion section to divect the reader to the emphasis$-$of$-$matter paragraph.

b$.$ Indicate where disclosures describing the matter occur in the financial statements.