74 An audit manager is reviewing audit fles for several clients to determine the appropriate form and content of the audit report for each. The following information is available in the audit fies: Client A The client had a material misstatement in its accounts receivable balance, which the client agreed to correct Client B. The client had a material misstatement in its cash balance, which the client passed on adjusting. Client C The client had several material transactions with related parties which are properly disclosed, Client D. The client had several material omissions of required footnote disclosures, which were not added For Thich client's report should this audit manager recommend an unmodified audit opinion with an emphasis-of-matter paragraph? Client A Client B Client C Client D