Chnpter 12 Exerclse 4 L 10122 For each of the following depantures trom GAAP. Incicate the type of opinion that the auditions would issue as wes as a. A departure thot had an immatertal effect on the financiat statements. b. A departure that had a materiat eftect on the financial statements (bats effect was not pervisive and attected only one account C. A departure that had a material eftect on the financial statements and was pervasive fantected a number of accounts con both the baiance sheet and income stasement