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 (unmodified) report.

Opinion Modification a. A departure that had an immaterial effect on the Auditors would issue the financial statements standard (unmodified) report b. A departure that had a material effect on the financial statements (this Auditors would issue a effect was not pervasive and qualified opinion affected only one account) c. A departure that had a material effect on the financial statements and was pervasive (affected a number Auditors would issue an of accounts on both the adverse opinion balance sheet and income statement)