What are the matters included in other matter paragraph and in emphasis of matter paragraph in an audit report?

The Other matter paragraph includes the mattere which auditor may wish to refer in other matters paragraph but is not required to be disclosed under applicable financial reporting framework subject to the permission of applicabe laws and regulations or accepted prtactices. The examples of matters included in other matters are:

1. Information in a document containing audited financial statements that is materially inconsistent  with those financial statements
2. A predecessor auditor’s report on the corresponding figures (Comparatives) in the incoming auditor’s report for the current period where the incoming auditor is permitted to make such a reference.
3. In rare circumstances, other matters that the auditor considers necessary to communicate to the user, e.g, where the auditor judges it necessary to explain why the auditor is unable to resign from the engagement even though the possible effect of an inability to obtain sufficient appropriate audit evidence due to a scope limitation imposed by management is pervasive.