1. For which situation would it be inappropriate for the auditor to direct a reader to the financial statement notes?

Auditor uncertainty

Change in accounting principles

Related party transactions

Scope of the audit limitation

2. What type of audit opinion would the auditors issue when there is a scope limitation that affects financial statements materially but not pervasively?

Adverse

Disclaimer of opinion

Qualified

Unmodified with emphasis-of-matter paragraph

3. What type of audit opinion would the auditors issue when GAAP is not consistently applied and the issue is presented properly?

Adverse

Disclaimer of opinion

Qualified

Unmodified with emphasis-of-matter paragraph