1 The auditor shall express an adverse opinion when the auditor concludes that misstatements are both material and pervasive to the financial statements. Response: [none] Question 2 Suppose the auditor judges it necessary to depart from a relevant requirement in a PSA. In that case, the auditor shall document how the alternative audit procedures performed to achieve that requirement and the reasons for the departure. Response: [none] Question 3 If management refuses to provide a representation that the auditor considers necessary, this constitutes a scope limitation, and the auditor should express an adverse opinion. Response: [none] Question 4 The auditor shall design and perform audit procedures to obtain sufficient and appropriate audit evidence to draw reasonable conclusions on which to base the auditor's opinion. Response: [none] Question 5 The auditor shall express an adverse opinion when the auditor cannot obtain sufficient appropriate audit evidence on which to base the opinion, and the auditor concludes that the possible effects on the financial statements of undetected misstatements, if any, could be both material a