Determine what report (unqualified, qualified, adverse, or disclaimer) is appropriate

Management believes and you are satisfied, that a material loss probably will occur when pending litigation is resolved. Management is unable to make a reasonable estimate of the amount or range of the potential loss, but fully discloses the situation in the notes to the financial statements. You wish to call attention to the matter.

Disclaimer - independence explanation

Unqualified Opinion with except for paragraph

Qualified Opinion with explanatory paragraph

Disclaimer - scope limitation explanation

Adverse Opinion

Qualified Opinion with Except for paragraph

Unmodified Unqualified Opinion

Unqualified Opinion with additional explanatory paragraph