1) Which of the following is not one of the forms of attestation presented in the AICPA Statements on Standards for Attestation Services: 

(1) Agreed-Upon Procedures. 

(2) Examination. 

(3) Inspection. 

(4) Review.

2) An auditor has concluded that the financial statements are not fairly presented in that they are pervasively misstated. The most appropriate type of audit opinion is:

(1) Adverse. 

(2) Disclaimer. 

(3) Qualified. 

(4) Unmodified.