a. What is the difference between an unqualified/unmodified audit report and a qualitied/modified audit report. (2 points) b. what are the three circumstances (not the types of audit reports) where an auditor may need a departure from an unqualified/unmodi fed. Explain each situation. (6 points) In an unqualified/unmodified audit report the auditor issues an opinion. What is the opinion on be specific)? (2 points) If the auditors decided that an unqualified/unmodified audit report cannot be issued on a set of financial statements, what are the three types of reports available to the auditors? Also, include the circumstances for the types of reports. (6 points)