Which of the following statements about the emphasis of matter paragraph are appropriate?

A、An emphasis of matter paragraph is a paragraph included in the auditor's report that refers to a matter appropriately presented or disclosed in the financial statements;
B、It is of such importance that it is fundamental to users' understanding of the financial statements;
C、It is used to draw readers' attention to a matter which is not materially misstated;
D、An emphasis of matter paragraph is not used when the issue has been covered as a key audit matter