For each of the following independent situations, determine the type of opinion that will most likely be issued by the firm auditing the financial statements of a U.S. company.

1. The client fails to record an immaterial amount of insurance paid in advance as an asset.
2. The client does not record impairment of goodwill and will not depreciate property and equipment. Both are considered very material.
3. There is substantial doubt about the client's ability to continue as a going concern.