In each of the circumstances listed below, indicate, by appropriate letter, which of the following types of opinions should be rendered on the entity's financial statements?

Mix and match Each question should have a Letter by it (some answers will apply to multiple questions)

A. Unmodified B. Qualified C. Adverse D. Disclaimer

___ 1. Departure from generally accepted accounting principles that is material but not pervasive.

___ 2. Going-concern uncertainties that may have a material (but not pervasive) effect on the financial statements.

___ 3. Emphasis of a matter, no GAAP departure.

___ 4. Material, but not pervasive, scope limitation.

___ 5. Material and pervasive departure from GAAP.