IV. Indicate the type of opinion the auditor would issue in each of the situations below: Types of opinion are: Standard, Unmodified opinion with additional language added to the standard report, Qualified, Adverse, and Disclaimer.

a. Penbrook Co. has departed from GAAP and the departure is considered to be pervasive.

b. Penbrooks inventory records were deficient and the auditors were required to satisfy themselves that the inventory was properly stated using alternative procedures. They are satisfied that these procedures provide adequate and appropriate evidence in support of the inventory reflected in the financial statements.

c. The auditor has determined that substantial doubt exists about Penbrook's ability to continue as a going concern. The auditor has decided not to issue a disclaimer of opinion.

d. The auditor decides to take responsibility for the work of a CPA firm that audited a 75% owned subsidiary of Penbrook and issued an unmodified opinion. The total assets and revenues of the subsidiary are 6% and 8%, respectively, of the total assets and revenues of Penbrook.

e. Penbrook changes from FIFO to weighted-average for inventory valuation and the auditor concurs with the change. The change has a material effect on the comparability of Penbrook's financial statements this year, but is expected to have an immaterial effect in the future.

f. Inadequate record retention policies by Penbrook have resulted in a situation in which the auditor is unable to obtain sufficient appropriate audit evidence with respect to a material account. The lack of evidence is not considered to have a pervasive effect on the financial statements.

g. The auditor has decided to emphasize in the audit report that Penbrook is a component of Sunnyvale Company, its parent.

h. Penbrook has changed its estimate of likely doubtful accounts from 3% of credit sales to 4%. The auditor believes the change to be reasonable.

i. Penbrook reports land at fair value rather than historical cost. The effect of this departure from GAAP is explained in the Notes to the financial statements.

j. This is the first year that Penbrook has been audited and records are not available that provide adequate support of the beginning balance sheet, causing the auditors to lack sufficient evidence in support of the income statement amounts. The auditors have decided to issue a different opinion on the income statement than on the balance sheet and statement of cash flows. What type of opinion should be issued on the income statement?