[28] An auditor may express a qualified opinion because of a(n)

Material Misstatement of the Financial Statements	Any Change in Accounting Principles	Inability to Obtain Sufficient Appropriate Evidence
A. Yes	No	Yes
B. No	Yes	No
C. Yes	No	No
D. Yes	Yes	Yes

[29] A limitation on the scope of the audit sufficient to preclude an unmodified opinion is most likely to result when management

1. Asks the auditor to report on the balance sheet and not on the other basic financial statements.
2. Refuses to permit its lawyer to respond to the letter of audit inquiry.
3. Discloses material related party transactions in the notes to the financial statements.
4. Knows that confirmation of accounts receivable is not feasible.

[30] An opinion most likely is disclaimed when

1. An uncertainty that is not reasonably estimable exists with regard to an immaterial contingency.
2. The auditor used alternative audit procedures to become satisfied as to inventory.
3. The financial statements contain a material misstatement.
4. Client-imposed scope limitations prevent the auditor from obtaining satisfaction about the accounts receivable balance.