name the type of opinion indicated by each of the following situations: a)There is a material uncertainty b) There was a change in the accounting principle c)There is no material scope limitation or material departure from GAAP d)The financial statements do not present fairly the financial position , results of operations, or cash flows of the entity in conformity with GAAP, e) except for the effects of matters for which the qualification relates, the financial statements present fairly , in all material respects, the financial position, results of operations, and cash flows of the entity, in conformity with GAAP