Question 4 Not yet answered Marked out of 1.00 Flag question A material departure from generally accepted accounting principles will result in auditor consideration of: Select one: a. Whether to issue a disclaimer of opinion rather than a qualified opinion. b. Whether to issue an adverse opinion rather than a disclaimer of opinion. c. Nothing, because none of these opinions is applicable to this type of exception d. Whether to issue an adverse opinion rather than a qualified opinion. Question 3 Not yet answered Marked out of 1.00 Flag question The auditor will issue un-qualified audit report with explanatory paragraph when: Select one: a. Changes in accounting principles, such as a change from FIFO to LIFO inventory valuation b. The financial statements are present fairly in all material respect c. The scope of the audit has been restricted d. The auditor is not independent