Which of the following situations would not result in auditors adding an emphasis-of-matter paragraph or section to their report without modifying the remainder of the report? Multiple Choice Reference to a departure from GAAP that is material, but not pervasive, to the financial statements. Reference to a going-concern uncertainty facing the entity. Reference to a change in the method of accounting mandated by the issuance of a new accounting standard. Reference to an acquisition made by the entity during the most recent fiscal year.