Additional Paragraph or Section b. For each of the situations in part (a), briefly describe how the auditors' report on the entity's financial statements would be affected. (Assume the entity is a non-issuer and do not rewrite or draft the report that would be issued in each of these circumstances.) Part Opinion Section Basis for Opinion Section " 1. 2. 3. Management's Responsibilty for the Financial Statements Section Responsibilities for the Audit of the Financial Statements Section