10. For which of the following situations would it be appropriate for the auditors to issue a disclaimer of opinion? a. Material departures from accounting principles b. Material changes in accounting principles c. Reference to component auditors involved d. Significant scope limitations 11. What type of audit opinion would the auditors issue for a current year immaterial GAAP violation that will become material in the future? a. Adverse b. Qualified c. Unmodified with an emphasis-of-matter paragraph d. Unmodified with no additional paragraphs 12. What type of audit opinion would the auditors issue when the financial statements are misstated materially but not pervasively? a. Adverse b. Disclaimer of opinion c. Qualified d. Unmodified with emphasis-of-matter paragraph