John, CPA, concludes that, while ABC Company has properly accounted for and disclosed certain significant related party transactions, an emphasis-of-matter paragraph calling attention to these transactions should be added after john's opinion paragraph in the audit report. What should be included in the emphasis-of-matter paragraph?A detailed description of the transactions.A detailed description of the transactions, a clear reference to the transactions, and an indication that jonits audit opinion is not modified in light of these transactions.A detailed description of the transactions and a clear reference to the transactions.A clear reference to the transactions and an indication that johr's audit opinion is not modified in light of these transactions.