Requirements a. and b. Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any. Then, state the level of materiality as immaterial, material, or highly material. If you cannot decide the level of materiality, state the additional information needed to make a decision. (If a box is not used in the table leave the box empty; do not select a label.) (a) (b) Condition Materiality Level (b) Additional Information Needed Size of materiality Auditor's judgement 2. Immaterial Not applicable Immaterial Size of materiality . No conditions are applicable Substantial doubt about going concern No conditions are applicable Failure to follow GAAP Scope of the audit has been restricted Lack of independence Material Amount of loss Client imposed limit Auditor's judgement 6. Material Requirements a. and b. Identify which of the conditions requiring a deviation from a standard unmodified opinion audit report is applicable, if any. Then, state the level of materiality as immaterial, material, or highly material. If you cannot decide the level of materiality, state the additional information needed to make a decision. (If a box is not used in the table leave the box empty; do not select a label.) (a) (b) Condition Materiality Level (b) Additional Information Needed Size of materiality Auditor's judgement 2. Immaterial Not applicable Immaterial Size of materiality . No conditions are applicable Substantial doubt about going concern No conditions are applicable Failure to follow GAAP Scope of the audit has been restricted Lack of independence Material Amount of loss Client imposed limit Auditor's judgement 6. Material