Case 3 Because the audit report reflects the degree of responsibility assumed, the independent auditor must exercise caution in choosing the appropriate wording. The following report alternatives are available: 1. Unmodified opinion; 2. Opinion qualified because of departure from PFRS; 3. Opinion qualified for lack of evidence (scope restriction); 4. Disclaimer of opinion - scope restriction; 5. Disclaimer of opinion uncertainty; 6. Adverse opinion;