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1. In each of the circumstances listed below, indicate, by appropriate letter, which of the following types of opinions should be rendered on the entity's

1. In each of the circumstances listed below, indicate, by appropriate letter, which of the following types of opinions should be rendered on the entity's financial statements? A. Unqualified B. Qualified C. Adverse D. Disclaimer ___ 1. Departure from GAAP of lesser materiality. ___ 2. Uncertainties that may have a pervasive effect on the financial statements. ___ 3. Emphasis of a matter, no GAAP departure. ___ 4. Material, but not pervasive, scope limitation. ___ 5. Pervasive departure from GAAP.

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