Match the term and the definition.

$\backslash$table$[[$DEFINITION$,],[\backslash$table$[[1.$ The auditor believes the financial statements are presented in conformity with GAAP but$],[$wishes to emphasize other important information to financial statement users.$]],],[2.$ The auditor has specific knowledge that financial statements or disclosures are seriously,$],[$misstated or misleading.,$],[3.$ The auditor believes the financial statements are presented in conformity with GAAP.,$],[\backslash$table$[[4.$ There has been a departure from GAAP, but it not of sufficient seriousness to invalidate$],[$the financial statements as a whole.$]],]]$