Select from the option below for each report that is appropriate for the auditor to present.

Each choice may be used once, more than once, or not at all.

Assume that the issue is material to the financial statements and that it is the only one that affects them

(1) unmodified (2) qualified (3) disclaimer (4) adverse (5) none

1. Material misstatement __________

2. Inability to obtain sufficient appropriate audit evidence. _____________

3. Only single-year statements presented _______________

4. Failure to make a disclosure___________