Which of the following statement about Emphasis of Matter paragraph is appropriate?

A、AnemphasisofMatterparagraphisusuallyincludedintheauditor’sreport;
B、AnemphasisofMatterparagraphincreasethetransparencyofauditor’swork;
C、AnemphasisofMatterparagraphenhancethecommunicationvalueoftheauditor’sreport;
D、AnemphasisofMatterparagraphenhancetheunderstandingoftheusersonfinancialstatements