Several independent audit or review situations are presented below. Assume that everything other than he situation described would have resulted in an unqualified opinion on the companys financial report.

a. The client will not allow the auditor to view the minutes for the entire year under audit and beyond.

b. The auditor finds that the firm is not independent of the client on the last day of fieldwork.

c. The client declines to include a statement of cash flow in the financial report.

d. The client fails to record an immaterial amount of insurance paid in advance as an asset.

Required: For each of the above independent situations, determine the type of opinion that will most likely be issued by the firm auditing the financial statements.