Which of the following is least likely to result in an emphasis-of-matter paragraph being added to an unmodified auditor's report on the financial statements of a nonpublic client that sells jewelry through a retail store?

	a	A decision by the auditor to emphasize that the client is a part of a larger organization.
	b	A change from FIFO to specific identification accounting for inventory.
	c	A question as to whether the client will be able to remain a going concern.
	d	Use of an unacceptable method to value inventory with results that differ materially from GAAP.