For each of the conditions represented by the numbers in the table below, select from the option list provided the opinion most likely to be expressed by the auditor of a nonissuer. Each choice may be used once, more than once, or not at all. Nature of Matter Giving Rise to the Potential Modification Auditor's Professional Judgment About the Pervasiveness of the Effects or possible Effects on the Financial Statements Material but Material and Not Material or Not Pervasive Pervasive Pervasive (1.) (2.) (3.) Financial statements are misstated Inability to obtain sufficient appropriate audit evidence (4.) (5.) (6.) Number Opinion 1. 2. 3. Select an option below 5. 6. Unmodified opinion O Qualified opinion Adverse opinion Disclaimer of opinion