What is a key characteristic of matters described in an other matter paragraph?

An other matter paragraph is included in an auditor's report to highlight information that is relevant to users of the financial statements but is not part of the financial statements themselves. This characteristic is crucial because it serves to inform users about matters that might influence their understanding of the financial statements, thereby enhancing the overall context.

Inclusion of such matters can address various issues that, while important for users, do not directly impact the core financial disclosures. For example, an other matter paragraph might reference an ongoing litigation or significant events affecting the organization that are outside the numbers presented in the financial statements but still essential for stakeholders to consider.

This is why the correct answer emphasizes that these matters are not included within the financial statements, as it distinguishes them from the financial data and provides additional context that may be necessary for a comprehensive understanding of the entity's situation.