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 will not allow the auditor to view the minutes for the entire year under audit and beyond.
2. The auditor finds that the firm is not independent of the client on the last day of fieldwork.
3. The client declines to include a statement of cash flow in the financial statements.