a small cpa firm provides audit services to a large local company. almost 80% of the cpa firms revenues comes from this client. which statement is most likely to be true ? 1. appearance of independence may be lacking 2. the small cpa firm does not have proficinecy to perform a larger audit 3. the situation is satisfactory if the auditor exercises due skeptical negative assurance care in the audit 4. the auditor should provide am "emphasis of a matter paragraph" to his/her audit report adequately disclosing this information and then it may issue an unqualified opinion