For each of the following scenarios, indicate the type of opinion that should be issued. Unless otherwise stated, assume the matter at hand is material. Type in the number that represents the most appropriate audit opinion. Possible opinions: a) Unqualified (unmodified)-standard b) Unqualified (unmodified) with an emphasis-of-matter paragraph c) Qualified d) Adverse e) Disclaimer f) Qualified or adverse g) Qualified or disclaimer h) Unmodified with an emphasis-of-matter paragraph or disclaimer For each of the following scenarios, indicate the type of opinion that should be issued. Unless otherwise stated, assume the matter at hand is material. Type in the number that represents the most appropriate audit opinion. Possible opinions: a) Unqualified (unmodified)-standard b) Unqualified (unmodified) with an emphasis-of-matter paragraph c) Qualified d) Adverse e) Disclaimer f) Qualified or adverse g) Qualified or disclaimer h) Unmodified with an emphasis-of-matter paragraph or disclaimer