Identifying Audit Opinions and Circumstances for Departure Following are excerpted sentences and phrases from audit reports issued by independent public accounting firms:

a. (Scope Paragraph)

Except as described in the following paragraph . . .

(Explanatory Paragraph)

Because of insufficient records we were not able to examine sufficient evidence in support of dividend income received from a short-term investment and we were unable to satisfy ourselves as to the dividend income by means of other procedures.

(Opinion Paragraph)

In our opinion, except for the effect of the matter described in the preceding paragraph, the financial statements referred to above present fairly . . .

b. (Explanatory Paragraph)

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 11 to the financial statements, under existing circumstances there is substantial doubt as to the ability of the Company to continue as a going concern.

c. (Explanatory Paragraph)
As explained in Note 12 to the financial statements, certain adjustments have been made to the financial statements to conform to generally accepted accounting principles. These adjustments have not been recorded in the books.

d. (Explanatory Paragraph)

As disclosed in Note 8 to the financial statements, the company has adopted the first-in, first-out method of determining inventory costs, whereas it previously used the last-in, first-out method. Although use of the first-in, first-out method is in conformity with generally accepted accounting principles, in our opinion the company has not provided reasonable justification for seeking a change as required by Opinion 19 of the Accounting Principles Board.

(Opinion Paragraph)

In our opinion, except for the change in accounting principles discussed in the preceding paragraph, the financial statements referred to above present fairly . . .

Required: 

For each report, identify the type of opinion (e.g., "qualified") and the circumstance for departing from the standard wording of an unqualified opinion (e.g., "departure from GAAP").