Audit situations 1 through 8 presented below describe various independent factual situations an auditor might encounter in conducting an audit. List A represents the types of opinions the auditor ordinarily would issue, and List B represents the report modifications (if any) that would be necessary. For each situation, select one response from List A and one from List B. select, as the best answer for each item, the action the auditor normally would take. Items from either list may be selected as one, more than once, or not at all. Assume the following: The auditor is independent. The auditor previously expressed an unqualified opinion on the prior- year financial statements. Only single-year (not comparative) statements are presented for the current year. The conditions for an unqualified opinion exist unless contradicted in the factual situations. The conditions stated in the factual situations are material. No report modifications are to be made except in response to the factual situation.