Shown below are a number of situations that may be encountered during the audit examination. For each, indicate how the auditors standard (unmodified) report would be modified (each reporting situation may result in more than one modification to the auditors standard (unmodified) report).

Modification to Opinion Section.

Modification to Basis for Opinion Section.

Modification to Responsibilities of Management for the Financial Statements Section.

Modification to Auditors Responsibilities for the Audit of the Financial Statements Section.

Emphasis-of-matter paragraph, other-matter paragraph, or additional section added to report.

No modifications to the standard (unmodified) report are necessary

1.	Departure from GAAP that does not materially affect the financial statements.	F
2.	Inability of auditors to confirm accounts receivable with customers; while the scope limitation is material, the auditors still believe an opinion may be expressed on the entitys financial statements.	D and E
3.	Group auditors decide to refer to the work of component auditors in their report.
4.	Entity has changed from FIFO to LIFO accounting for inventories.
5.	Auditors wish to highlight an event that occurred following the date of the financial statements.
6.	Departure from GAAP that has a material, but not pervasive, effect on the financial statements...
7.	Group auditors decide to assume full responsibility for the work of component auditors and not refer to component auditors work in their report.
8.	Scope limitation that precludes auditors from expressing an opinion.
9.	Auditors would like to disclose potential going-concern uncertainties in their report (these uncertainties have been appropriately disclosed in the entitys financial statements and related disclosures).
10.	Departure from GAAP that has a material and pervasive effect on the financial statements.