A public company issued financial statements that purport to present its financial position and results of operations but omitted the statement of cash flows.

An auditor was unable to obtain audited financial statements or other evidence supporting an entity's investment in a large foreign subsidiary.

An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. The entity's financial statements adequately disclose its financial difficulties.

An auditor concludes that there is substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. The entity's financial statements and related notes DO NOT adequately disclose its financial difficulties.

The financial statements taken as a whole do not fairly present the financial condition and results of operations of the company.

The consolidated financial statements include transactions related to a subsidiary of the company that is audited by a different audit firm. The primary auditor does not want to accept responsibility for the other auditor's work.

The principal auditor for consolidated financial statements, is using a qualified report of another auditor. The principal auditor does not consider the qualification material relative to the consolidated financial statements and he/she is willing to accept responsibility for the work of the other auditor.

The company capitalized a material dollar amount of expenditures that should have been expensed.

The auditor is unable to determine the amounts associated with the illegal acts of entity personnel because of an inability to obtain adequate evidence.

Based on recent analysis of usage, the entity has changed the useful life of its office equipment from five to four years. This change is reflected in the depreciation amounts computed for the current year.

A. Qualified or Adverse Opinion with explanatory paragraph

B. Qualified or Adverse Opinion without explanatory paragraph

C. Adverse Opinion Only

D. Disclaimer of Opinion

E. Qualified Opinion or Disclaimer

F. Qualified Opinion Only

G. Unqualified Opinion, no extra paragraph, but wording modification

H. Unqualified Opinion and unmodified report

I. Unqualified Opinion with an emphasis of a matter paragraph