For each of the following departures from GAAP, indicate the type of opinion that the auditors would issue as well as any modifications that would be made to the standard report in the audit of an issuer. a. A departure that had an immaterial effect on the financial statements. b. A departure that had a material effect on the financial statements (this effect was not pervasive and affected only one account). C. A departure that had a material effect on the financial statements and was pervasive (affected a number of accounts on both the balance sheet and income statement). Part Opinion Opinion on the Financial Statements Section Basis for Opinion Section Critical Audit Matters Section Additional Paragraph or Section a. b C