1.

	Auditors may add an emphasis-of-matter paragraph that refers to a matter that is _________ presented or disclosed.
2.	A going concern is to be evaluated for a period not to exceed _________ beyond the date of the financial statements.
3.	If substantial doubt about a going concern exists, an ______ paragraph is the most common resolution.
4.	An emphasis-of-matter paragraph always _______ the opinion paragraph.
5.	Changes in accounting estimates ______ result in an explanatory paragraph.