The audit report represents the "end product" of the internal audit review and audit beginning of the audit process "end product" of the financial statement audit opinion of management with respect to the fairness and accuracy of the financial statements A/An is presented by the auditor to indicate that the financial statements are in accordance with the applicable financial reporting framework. unmodified opinion audit opinion unqualified opinion modified opinion When is a disclaimer of opinion issued? O When a scope limitation is material and pervasive When a misstatement is material and pervasive When a scope limitation is material but not pervasive When scope limitation is eliminated by alternative procedures Arisk related to what can go wrong with respect to authorizing purchases relates to foods ordered that have not been received purchases being made from authorized vendors o purchases being made from unauthorized vendors goods received that were not ordered