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