28) An audit client has refused to allow the auditors to perform an auditing procedure and there are no other effective alternate procedures available. The circumstance would normally result in the issuance of A) A disclaimer of opinion. B) An adverse opinion C) A standard unmodified opinion with a qualified scope paragraph. D) An unmodified report with an emphasis-of-matter paragraph. 29) If group auditors make no reference to component auditors whose work they have relied on as a part of the basis for their report, the group auditors: A) Are not required to investigate the professional reputation of the component auditors. B) Are issuing an inappropriate report. C) Are assuming responsibility for the work of the component auditors. D) Are issuing a qualified opinion. 30) Under which of the following set of circumstances might the auditors disclaim an opinion? A) The financial statements contain a departure from generally accepted accounting principles, the effect of which is material B) The group auditors decide to make reference to the report of component auditor who audited a subsidiary. C) There has been a material change between periods in the method of application of accounting principles D) The auditors cannot observe ending inventory nor confirm accounts receivable and cannot obtain sufficient evidence using alternative procedures. 31) An independent auditor has concluded that substantial doubt remains about a nonpublic client's ability to continue as a going concern, but the client's financial statements have properly disclosed all of its solvency problems. The auditor would probably issue a(an); A) Unmodified opinion with an appropriate emphasis-of-matter paragraph. B) "Except for" qualified opinion. C) Standard unmodified opinion D) Adverse opinion. 32) Ray, an independent auditor, was engaged to perform an audit of the financial statements of Zena Incorporated one month after its fiscal year had ended. Although the inventory count was nor observed by Ray, the auditors were able to obtain sufficient appropriate audit evidence by applying alternative auditing procedures. Rays audit report will probably contain: A) A standard unmodified opinion. B) An unmodified opinion and an emphasis-of-matter paragraph. C) Either a qualified opinion or a disclaimer of opinion D) An "except for qualification