QUESTION 39 A Type Il subsequent event_ provides evidence of conditions that arose after the date of the financial statements provides evidence of conditions that arose before the date of the financial statements provides evidence of conditions that arose after the date of the auditor's report provides evidence of conditions that arose before the date of the auditor's report QUESTION 40 If an auditor wishes to draw attention to important information that is already presented or disclosed in the financial statements, the auditor would include a qualified opinion disclaimer of opinion emphasis-of-matter paragraph scope limitation paragraph QUESTION 41 A Type I subsequent event should not require an adjustment to the financial statements always require an adjustment to the financial statements be disclosed in the notes to the financial statements only should be referred to management to determine disclosure requirement QUESTION 42 With respect to the issuance of an audit report, the level of materiality will determine how much the auditor charges for services rendered which modified opinion should be issued, if any which unmodified opinion should be issued which type of adverse opinion should be issued