6. When financial statements contain a material departure from generally accepted accounting principles, the auditors qualify their opinion, or they issue a(n) __________ opinion depending on the materiality of the departure.

7. The auditors issue a qualified opinion or a(n) _______________ opinion, if they consider the disclosure in the client's financial statements to be inadequate.

8. If a scope limitation is so severe that a qualified opinion is inappropriate, the auditors should issue a(n) _______________________________.

9. All nonpublic company audit reports that are qualified should contain a(n) ____________________________ explaining the details of the qualification.

10. If the auditors have examined the prior year's financial statements presented for comparative purposes, they should __________ their opinion for any new information.