38) When is a disclaimer of opinion issued? A) When a scope limitation is material and pervasive B) When a scope limitation is material but not pervasive C) When a misstatement is material and pervasive D) When scope limitation is eliminated by alternative procedures 39) Performing audit procedures after the end of fieldwork A) has no impact on the date of the audit report B) automatically extends the date of the audit report by 90 days C) automatically extends the date of the audit report by 30 days D) impacts the dating of the audit report 40) If the auditor's opinion on the revised financial statements is different from the previously issued audit report, A) a disclaimer of opinion should be issued B) a scope limitation should be issued C) then an emphasis-of-matter paragraph should be added to the revised audit report after the opinion paragraph. D) then a management opinion paragraph should be added to the revised audit report after the opinion paragraph