d. For each of the situations below, briefly describe how the auditors' report on the entity's financial statements would be affected (Assume the entity is a non-Issuer and do not rewrite or draft the report that would be issued in each of these circumstances.) Part Opinion on the Financial Statements Section Basis for Opinion Section Critical Audit Matters Section Additional Paragraph or Section (a) (b) (0) Not modified Modified Modified (disclaimer only) Not included ns below, briefly describe how the auditors' report on the entity's financial statements would on-issuer and do not rewrite or draft the report that would be issued in each of these circumst nancial ction Basis for Opinion Section Critical Audit Matters Section Addit Not modified Modified Modified (disclaimer only) Not included cribe how the auditors' report on the entity's financial statements would be affected. Fewrite or draft the report that would be issued in each of these circumstances.) pinion Section Critical Audit Matters Section Additional Paragraf Do not include (Disclaimer of Opinion) Include al statements would be affected. ach of these circumstances.) Additional Paragraph or Section .............. Additional paragraph in basis for opinion section Additional paragraph in opinion on the financial statements section Not included Separate Additional paragraph or