In which of the following situations could auditors express an unmodified opinion with an emphasis-of-matter paragraph? Multiple Choice The auditors wish to emphasize that the entity had lost a significant customer. The auditors decide to not refer to the report of component auditors as a basis, in part, for their opinion on group financial statements. O The entity issues financial statements that present its financial position, results of operations, and cash flows in accordance with GAAP but omits the necessary footnote disclosures. At the entity's request, their attorney has refused to respond to the auditors' inquiries about ongoing litigation