1. The auditor could not obtain sufficient appropriate evidence for one material account.
2. The financial statements as a whole are not presented fairly in accordance with the applicable financial reporting framework.
3. The client does not permit inquiry of outside legal counsel. The effects of this inability to obtain sufficient appropriate evidence are pervasive.
4. Management imposed certain limited restrictions on the scope of the audit.
5. The financial statements were presented fairly, in all material respects.
6. The auditor has not performed an audit sufficient in scope to enable her to form an opinion.

Chose from

Unmodified

Qualified

Adverse

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