For each of the following situations, identify what opinion the external auditor should give regarding the company's financial statements (a) Based upon review of the financial records, the auditor believes that the financial statements fairly represent the company's financial position, results of operations, and cash flows, with the exception of certain areas that do not invalidate the statements as a whole. Unmodified Opinion (b) The company's financial records and system of internal controls are such that the auditor believes that the financial statements, taken as a whole, fairly represent, in all material aspects, the company's financial position, results of operations, and cash flows. Qualified Opinion (c) The company's financial records and system of internal controls are such that the auditor believes that the financial statements, taken as a whole, do not fairly represent the company's financial position, results of operations, and cash flows. Qualified Opinion (d) After completing the audit of the financial records, the auditor believes that the financial statements fairly represent the company's financial position, results of operations, and cash flows in conformity with GAAP Unmodified Opinion