7. Where is the appropriate placement of a modification paragraph in an audit report? a. After the opinion paragraph b. Before the opinion paragraph c. Before or after the opinion paragraph d. Last paragraph of the report 8. When can an auditor issue a qualified opinion when there is a substantial going concern issue? a. When the going concern effects will be negative b. When the going concern is not disclosed c. When management has no plans to delay future expenses d. When the losses appear to be irreversible 9. What should the auditor do when faced with a material departure from GAAP on the financial statements? a. Issue an adverse opinion b.Issue a disclaimer of opinion c. Issue an unmodified opinion with a basis for modification paragraph d. Withdraw from the engagement