For each of the situations below. indicate, by letter, the type of report most likely to be issued. A Unmodified opinion, no modification B. Unmodified opinion, emphasis-of-matter paragraph for consistency. C.Unmodified opinion, emphasis-of-matter paragraph for a going-concern uncertainty. D Qualified opinion. E. Disclaimer of opinion A The entity has a lawsuit pending against them. There is significant uncertainty about the outcome of 1 the lawsuit, which could have a highly material impact on the viability of the entity Management has provided adequate disclosure of the lawsuit in the footnotes accompanying the financial statements The entity has a lawsuit pending against them. It is probable that the entity will lose the suit, Management has accrued the best estimate of the loss and provided adequate disclosure. It is not 2 expected that this lawsuit will have a significant effect on the entity's ability to continue as a going concem The entity has a lawsuit pending against them. It is probable that the entity will lose the suit 3 Management has not accrued the best estimate of the loss, but has provided information in the footnotes. It is not expected that this lawsuit will have a significant effect on the entity's ability to continue as a going concern Based on recent analysis of usage, the entity has changed the useful life of its office equipment from five to four years. This change is reflected in the depreciation amounts computed for the current year The entity's management has not provided written representations requested by the auditors. The 5. fallure to provide these representations is considered to be a significant limitation on the scope of the auditors' work TA 4 D E