Begin by selecting the three conditions requiring a departure from an unmodified opinion audit report. Then select an example of each, referencing the example by the corresponding letter in the list of possible examples. Click the icon to view the list of possible examples.) Conditions requiring a departure from an unmodified opinion audit report Example The auditor has not been paid Examples a. The auditor also provides tax services for the client's business b. The auditor is friends with someone on the board of directors of the client's business c. The auditor owns stock in the clients business. on using replacement costs for fixed assets. e. The client values fixed assets at historical cost. f The client values inventory at historical cost g. The client will not permit the auditor to confirm material receivables Print Done