Final answer:
Consistency of presentation is the option that would not result in an unqualified audit report with an explanatory paragraph.
Step-by-step explanation:
In auditing, an unqualified audit report means that the financial statements have been presented fairly and are in accordance with generally accepted accounting principles. An explanatory paragraph may be included to provide additional information or to draw attention to specific matters.
Among the options provided, consistency of presentation would not result in an unqualified audit report with an explanatory paragraph. Consistency of presentation refers to the uniformity in the way financial information is presented from one period to another. It is an important aspect of financial reporting, but it does not typically lead to a qualification or explanatory paragraph in the audit report.
On the other hand, a going concern issue, scope limitation, or emphasis of a matter may result in an unqualified audit report with an explanatory paragraph, as these are significant issues that could impact the interpretation of the financial statements.