For the following independent situations, assume that you are the audit partner on the engagement. (Click the icon to view the independent situations.) Read the requirements. Requirements a. and b. Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any. Then state the level of materiality as immaterial, material, or highly material. If you cannot decide the level of materiality, state the additional information needed to make a decision. (Complete all input fields in the Condition and Materiality level columns. If an input field is not used in the Additional information needed column, leave the input field empty; do not select a label.) (a) Condition (b) Materiality level 1. Substantial doubt about going concern Material 2. Failure to follow GAAP 3. None 4. Change in accounting principle 5. Scope of the audit has been restricted 6. Report involving other auditors Material Not applicable Immaterial Highly material Material (b) Additional information needed