Each of the following is a phrase from a paragraph in a report on an audit of a non-issuer. Assume that, except for the information indicated in the phrase, the opinion would have been unmodified. Select from the option list provided the most likely report type for each phrase. Each choice may be used once, more than once, or not at all.

1. Unmodified B. Qualified C. Disclaimer D. Adverse

Phrase	Report type
1. In our opinion, except for the omission of the statement of cash flows . . .	D
2. . . . we have not been able to obtain . . .
3. As discussed in Note 12, the Company changed its method of computing depreciation.
4. We are not independent with respect to XYZ company . . .
5. . . . except for the effects of not capitalizing certain lease obligations as discussed in the preceding paragraph . . .
6. . . . based on our audit and the report of other auditors . . .
7. . . . for the year then ended were not audited by us . . .
8. . . . raises substantial doubt about its ability to continue as a going concern.
9. . . . presents fairly, in all material respects . . .
10. In our opinion, except for the effects of such adjustments, if any, . . .