In which of the following circumstances may auditors issue a standard report on the entity's financial statements?

The entity changed accounting principles having an immaterial effect on the entity's financial position, results of operations, and cash flows.

The auditors wish to emphasize a matter regarding the financial statements.

The financial statements are affected by a departure from a generally accepted accounting principle explained and justified by Rule 203 of the AICPA Code of Professional Conduct. The auditors have not been able to audit a substantial portion of the balance sheet because of a circumstance-imposed scope limitation.