When an issue is properly disclosed in a client's financial statements, the auditor should issue which one of the following audit opinions based on doubt that the client can continue as a going concern. O Unmodified with qualified emphasis-of-matter: yes | qualified: yes O Unmodified with qualified emphasis-of-matter: no qualified: yes o Unmodified with qualified emphasis-of-matter: yes qualified: no o Unmodified with qualified emphasis-of-matter: no qualified: no