12.34 In which of the following instances would a qualified opinion be an appropriate option (assuming no other issues have been encountered)? Scope Limitation; Audit of Group Financial Statements a. Yes; Yes b. No; Yes c. Yes; No d. No; No

12.35 If audit teams are unable to apply an auditing procedure to an account balance or class of transactions, the audit team should first:

• Attempt to determine whether alternative auditing procedures are available and can be applied.
• Withdraw from the engagement and issue a disclaimer of opinion.
• Assess the materiality of the scope limitation.
• Notify individuals currently relying on the financial statements that the statements may no longer be relied upon.

12.36 Which of the following sections of the standard report on the financial statements of a non-issuer would be modified in response to a material departure from GAAP? Basis for Opinion; Auditor's Responsibilities

1. Yes; Yes
2. Yes; No
3. No; Yes
4. No; No