In the given table, match the terms related to audit opinion. A. It is a description of the impact or possible impact of a material misstatement or material scope limitation on the financial statements as a whole. B. It is issued if a misstatement is material but not pervasive. C. It is issued when the auditors state the financial statements are not fairly presented due to a pervasively material departure from the applicable financial reporting framework. D. It is issued if a scope limitation is material and pervasive. Pervasive Qualified opinion Adverse opinion Disclaimer of opinion In the given table, match the concepts related to the auditor's report A. It is a fact that becomes known to the auditor after the date of the auditor's report. Subsequently discovered fact B. It is the date of the completion of fieldwork. Written representation letter C. It shows two dates on an audit report; one date is the end of fieldwork and the other is the date of a revision to the financial statements that occurred after the end of fieldwork. Dual dating D. It must be obtained when auditors choose to extend the end of fieldwork. Date of auditor's report