Audit Reporting Format Changed ?

Dear Mike,

Kindly see the the below A and B for reporting styles which one is correct ?

A

1. Title
2. Addressee
3. Opinion
4. Basis for Opinion
5. Key Audit Matters (KAMs)
6. Other Information
7. Responsibilities of Mgmt. and TCWG
8. Auditors Responsibilities
9. Report on other legal and regulatory matters
10. Engagement Partner name
11. Firm Signature
12. Auditors Address
13. Date

Kindly confirm me where to add Emphasis of Matter Para and Other Matter Para for the above mentioned format (Assume both are valid for the provided scenario).

B

1. Title
2. Addressee
3. Introductory Para
4. Management Responsibility
5. Auditors Responsibility
6. Basis for opinion
7. opinion
8. Emphasis of Matter para (if any)
9. Other Matter para (if any)
10. Report on other legal and regulatory matters
11. Signature
12. Date
13. Auditors Address