During audits of internal control over financial reporting of variou issuers , the audiors encountered the independent situations below. For each situation a through e select from the following list the appropriate audit responses.Each reply may be used once, more than once, or not at all.

1.Assess control risk as low for the purpose of the financial statement audit

2.Consult legal counsel to explore reducing auditor liability

3.Determine if the control deficiency is a material weakness by obtaining further evidence.

4.Disclose in the notes to the financial statements that there are material weaknesses.

5.Express an adverse opinion on internal control

6.Express an unqualified opinion on internal control

7.Express an unqualified opinion on internal control and add a paragraph on whether a previously reported material weakness in internal control continues to exist.

8.Insist that management's assessment of internal control includes a description of the significant deficiency.

9.Issue a disclaimer of opinion

10.Issue a report on internal control stating that no deficiences were noted.

11.Issue a separate report on t he client's internal control

12. Modify the opinion in the report on internal control for significant deficiencies.

13.Report matter only to the board of directions.

Situation:

a.The client did not furnish adequate evidence for the auditors to evaluAte internal control over inventory. All other evidence was provided.

b. The auditors examined the client's internal control over cash receipts and concluded that they are operating exactly as designed.However, the design of the controls does not include control procedures to prevent misstatements and the potential omission of cash receipts.

c. The auditors concluded that the ineffectiveness of the design of controls over accounts payable and cash disbursements represents a material weakness in internal control , even though the financial statements are not materially misstated.

d.The auditors concluded that a significant deficiency in internal control exists in the payroll function, but no material weakness.

e. The auditor's prior-year report on internal control included an adverse opinion.The client has since modified internal control and no material weakness wee found in the current year.