For each of the following sltuations, indicate the type of opinion(s) that auditors could issue in the audit of a nonissuer finore then one opinion may be appropriate in each clrcumstance). Unless otherwise noted, assume that no departures from GAap were icentified in the audit engagement. In addition, Indicate how the standard (unmodifled) report would be modified, if appropriate. 1. The audit team has identified an immaterial departure from GaAP in their examination, but the entity has not acjusted its financial statements for this departure or disclosed this departure in its flnanclal statements or related disciosures. 2. Because they were appointed to the engagement after the date of the flnancial statements, the audit team has experienced a significant scope limitation and was unable to perform standard auditing procedures used in thelr engagements. The account(s) affected by this scope limitation were material and pervaslve. However, the aucit team has been able to completely satisfy themselves as to the falrness of the related account balances and classes of transaction by performing alternative procedures. 3. During the year, the entity changed its method of accounting for inventories from FiFO to LIFO and has disciosed this change in the footnotes to the financlal statements and accounted for the change properly. However, the audit team does not agree with the rationale for the change and believes that it was made to report a higher level of earnings. 4. Subsequent to accepting the audit engagement, the audit team determined that they are not independent with respect to the elient because of a financlal interest in the client held by a newy admitted partner to the audit firm. 5. Evidence gathered during the audit examination and Inquiry of the client's management revealed substantial doubt abcut the clent's ability to continue in existence. The audit team believes that the client has appropriately disclosed the going-concern uncertainties in its financial statements and footnotes. 6. The auditors wish to emphasize the company's acquisition of two large subsidiaries during the most recent year. 7. The auditors have engaged component auditors to conduct a portion of the audit but do not wish to assume responsibity for their work. The auditors have not approached the component auditors about presenting their reports with the company's financial statements and do not plan to do fo. 8. The client has not recognized a material foss related to a decline in the market value or its investments. Because the audit team believes this decline in value is not temporary, they beliove the financial statements do not present the client's financial position and results of operations in accordarice with CAAP? 9. The audit team has experienced a significant scope amitation and is unable to satisfy themselves as to the falrness of the affected account balances throcigh altermabe procedures