The following questions relate to modification of the standard audit report. Select the best response. 

a. When the client fails to include information that is necessary for the fair presentation of financial statements in the body of the statements or in the related footnotes, it is the responsibility of the auditor to present the information, if practicable, in the auditor's report and issue a(n) 

1 Qualified opinion or a disclaimer of opinion. 

2 Qualified opinion or an adverse opinion. 

3 Adverse opinion or a disclaimer of opinion. 

4 Qualified opinion or an unqualified opinion. 

b. A CPA engaged to audit financial statements observes that the accounting for a certain material item is not in conformity with generally accepted accounting principles, and that this fact is prominently disclosed in a footnote to the financial statements. The CPA should 

1. Express an unqualified opinion and insert a middle paragraph emphasizing the matter by reference to the footnote. 

2. Disclaim an opinion. 

3. Not allow the accounting treatment for this item to affect the type of opinion because the deviation from generally accepted accounting principles was disclosed.

4. Qualify the opinion because of the deviation from generally accepted accounting principles. 

c. Which of the following would not be required for the statements to be "presented fairly" in conformity with generally accepted accounting principles? 

1. That generally accepted accounting principles be followed in presenting all material items in the statements. 

2. That the generally accepted accounting principles selected from alternatives be appropriate for the circumstances of the particular company. 

3. That generally accepted accounting principles be applied on a basis consistent with those followed in the prior year. 

4. That the generally accepted accounting principles selected from alternatives reflect transactions in accordance with their substance.