1.The auditor believes the financial statements are in conformity with GAAP but there is a going concern situation.

2.The auditor has specific knowledge that financial statements or disclosures are seriously misstated or misleading.

3.The auditor is not able to gather sufficient information that financial statements are in conformity with GAAP.

4.The auditor believes the financial statements are in conformity with GAAP but wishes to draw attention to events subsequent to the balance sheet date.

5.There has been a departure from GAAP, but it not of sufficient seriousness to invalidate the financial statements as a whole

.Qualified,Unqualified with emphasis paragraph,Adverse,Disclaimer