1. Audit reports issued under GAAS ordinarily are signed with the name of the _____________________.
2. Responsibility for the preparation and fair presentation of the financial statements rests with the ______________________.
3. The auditors responsibility relating to a GAAS audit is for _________________________ on the financial statements.
4. A(n) __________________________ opinion is an opinion that the financial statements of a public company fairly present financial position, results of operations, and cash flows, in conformity with generally accepted accounting principles.
5. When a nonpublic client elects to change accounting principles from one acceptable principle to another acceptable principle and the auditors agree the change is desirable, they should issue a report with a(n) ___________________ opinion.