Auditor's report

i am confused with the changes to the new auditors report with regard to emphasis of matter paragraph and other matter paragraph. i understand that the audit format has changed. but before the emphasis of matter paragraph and other matter paragraph used to come after the audit opinion paragraph . where do they come now in the new auditor's report? i have read the latest articles on the auditor's report and i am still confused with regard to emphasis of matter paragraph and other matter paragraph as this is what the auditor uses when he want o bring something to the intention of the users which he finds important.