12. 000 OC Which of the following is NOT a component of unmodified opinion for a private company audit? A. Auditor tenure B. Title C. Opinion paragraph D. Introductory paragraph 13. If an auditor wishes to draw attention to important information that is already presented or disclosed in the financial statements, the auditor would include a A. qualified opinion B. disclaimer of opinion C. emphasis-of-matter paragraph D. scope limitation paragraph The emphasis-of-matter paragraph is A. placed after the opinion paragraph in the standard unmodified report. B. placed before the opinion paragraph in the standard unmodified report. C. placed with the opinion paragraph in the standard unmodified report. D. referred to in a separate report If the client has a going concern issue, A. then management must make a note disclosure about the circumstances, including any plans management may have to mitigate the situation B. then the internal auditors must make a note disclosure about the circumstances, including any plans management may have to mitigate the situation C. then the external auditors must make a note disclosure about the circumstances, including any plans management may have to mitigate the situation D. the auditor should recommend that management begin the liquidation process to dissolve the firm