3. None For the following independent situations, assume that you are the audit partner on the engagement: (Click the icon to view the independent situations.) Read the requirements Not applicable 4. Change in accounting principle Immaterial 5. Scope of the audit has been restricted Material or highly material 6. Report involving other auditors Material Requirement c. Given your answers in parts a and b., state the appropriate audit report from the following alternatives (if you have not decided on one level of materiality in part b, state the appropriate report for each alternative materiality level): (If an input field is not used in the table leave the input field empty; do not select a label.) (c) Audit Report(s) 1. 2 3. 5 Requirements a. and b. Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any. Then state the level of materiality as immaterial, material, or highly material. If you cannot decide the level of materiality, state the additional information needed to make a decision. (Complete all input fields in the Condition and Materiality level columns. If an input field is not used in the Additional information needed column, leave the input field empty, do not select a label.) (b) (b) Additional Condition Materiality level information needed Substantial doubt about going concern Material 2. Failure to follow GAAP Material or highly material The size of the misstatement 3. None Not applicable 4. Change in accounting principle Immaterial 5. Scope of the audit has been restricted Material or highly material B. Report involving other auditors Material 1. Requirement c. Given your answers in parts a and b., state the appropriate audit report from the following alternatives (if you have no decided on one level of materiality in part b., state the appropriate report for each alternative materiality level): (If an input field is not used in the table leave the input field empty, do not select a label.) la A. Requirements RI ad m ca For each situation, do the following: a. Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any b. State the level of materiality as immaterial, material, or highly material. If you cannot decide the level of materiality state the additional information needed to make a decision c. Given your answers in parts a and b., state the appropriate audit report from the following alternatives (if you have not decided on one level of materiality in part b. state the appropriate report for each alternative materiality level): (1) Unmodified opinion-standard wording (5) Qualified opinionscope limitation (2) Unmodified opinion-explanatory paragraph (3) Unmodified opinion--nonstandard report wording (6) Disclaimer (4) Qualified opinion only-GAAP departure (7) Adverse 2 3 4 5 B R de UE Print Done