11. What type of audit opinion would the auditors issue for a current year immaterial GAAP violation that will become material in the future? Adverse Qualified Unmodified with an emphasis-of-matter paragraph 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? Adverse Disclaimer of opinion Qualified Unmodified with emphasis-of-matter paragraph