3-4 (Objective 3-1) What are the purposes of the opinion paragraph in the auditor's report? Identify the most important information included in the opinion paragraph. 3-5 (Objective 3-1) On February 17, 2014, a CPA completed all the evidence gathering procedures on the audit of the financial statements for the Buckheizer Technology Corporation for the year ended December 31, 2013. The audit is satisfactory in all respects except for the existence of a change in accounting principles from FIFO to LIFO inventory valuation, which results in an explanatory paragraph on consistency. On February 26, the auditor completed the tax return and the draft of the audit report. The final audit report was completed, attached to the financial statements, and delivered to the client on March 7. What is the appropriate date on the auditor's report? 3-6 (Objective 3-2) What four circumstances are required for a standard unqualified report to be issued? 3-14 (Objective 3-5) Distinguish between a qualified opinion, an adverse opinion, and a disclaimer of opinion, and explain the circumstances under which each is appropriate