Question 2 (35 Points) Please choose the suitable audit report opinion for the following situations. (5 points per situation) 1. Standard Unmodified Opinion 2. Unmodified Opinion with an emphasis-of- matter or nonstandard wording 3. Qualified Opinion 4. Adverse Opinion 5. Disclaimer of Opinion Suitable Opinion Type Situation A scope limitation from the client prevents the auditor from finalizing an audit procedure for accounts receivable with immaterial balance On Jan 3, 2022, an earthquake destroyed some buildings owned by the company, The total balance of buildings is material Client changed its depreciation from Straight Line to Double Declining in 2021 Auditor did not concur with the change and balances are material Due to a wrong audit plan, a branch with a material balance was not audited. Client is facing a financial problem in the last quarter of 2021. According to the auditor's estimation, the client cannot survive through this problem. Four days before the end of audit, partner auditor discovered that the audit manager and client CEO have been friends since primary school The client fails to appropriately calculate impairment for property, plant and equipment. The amount of misstatement is material