Select from the option list provided 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. Issue 1. Material misstatement 2. Lack of auditor independence 3. Inability to obtain sufficient appropriate audit evidence 4. Only single-year statements presented 5. Failure to make a disclosure RSelect an option below O Disclaimer O Unmodified O Qualified or Adverse O Qualified or Disclaimer O Adverse or Disclaimer