A change was recently made to ISA $706$ in relation to going concern. Emphasis of matter paragraphs are not used in relation to going concern. They used to be used where there was a 'materiality uncertainty' that was appropriately disclosed, but now the auditor uses a 'Material uncertainty' paragraph instead.

Question: Read the excerpt above after which provide a sample unmodified$/$unqualified opinion with a "Material Uncertainty" paragraph.