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$).$

A$.$ Modification to Opinion Section.

B$.$ Modification to Basis for Opinion Section.

C$.$ Modification to Responsibilities of Management for the Financial Statements Section.

D$.$ Modification to Auditor's Responsibilities for the Audit of the Financial Statements Section.

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

F$.$ No modifications to the standard $($unmodified$)$ report are necessary

$\backslash$table$[[1.$ Departure from GAAP that does not materially affect the financial statements.,$],[2.$ 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 entity's financial statements.,$],[3.$ 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$\text{'}$ work in their report.,$],[8.$ Scope limitation that precludes auditors from expressing an opinion.,$],[\backslash$table$[[9.$ Auditors would like to disclose potential going$-$concern uncertainties in their report $($these uncertainties have been$],[$appropriately disclosed in the entity's financial statements and related disclosures$).],[10.$ Departure from GAAP that has a material and pervasive effect on the financial statements.$]],]]$