Refer to textbook chapter 15, section titled Requirements for a Standard Unqualified Audit Report on the Financial Statements for U.S. Public Companies and specifically to Panel A of Exhibit 15.1. Certain words and phrases in an unqualified audit report imply that there is a risk that the audited financial statements may contain a material misstatement.

Select the item or items that appear in Panel A, Exhibit 1 that imply that, in spite of the fact that the financial statements are audited, there could be risk of material misstatement. Check all that apply.

a. in the scope paragraph assessing the accounting principles used and significant estimates made by management

b. in the scope paragraph "obtain reasonable assurance about whether the financial statements are free of material misstatements"

c. in the opinion paragraph present fairly, in all material respects

d. in the scope paragraph examining, on a test basis, evidence

e. in the opinion paragraph in our opinion....