The five types of reports that may be issued by auditors include: (A) An unmodified opinion, standard form. (8) An unmodified opinion with an additional paragraph (e... emphasis of a matter paragraph). (c) A qualified opinion. (D) An adverse opinion. (E) A disclaimer opinion. For each of the following situations indicate the letters) that corresponds to the appropriate type of auditors' report, both when the situation is "material and when it is "material and pervasive." Select answer B only when the professional standards require such a report. Situation Material Material and Pervasive The financial statements contain a departure from generally accepted accounting principles The financial statements reflect a change from one generally accounting principles to another generally accepted accounting principle. The auditor considers the new principle preferable to the previous one The auditors wish to emphasize in the report a subsequent event described in the notes to the financial statements The scope of the auditor's examination is restricted and the auditor is not able to effectively apply other procedures The scope of the auditors' examination is restricted and the auditor is able effectively to apply other procedures a. The financial statements contain a departure from generally accepted accounting principles The financial statements reflect a change from one generally accounting principles to another generally accepted accounting principle. The auditor considers the new principle preferable to the previous one, c. The auditors wish to emphasize in the report a subsequent event described in the notes to the financial statements d. The scope of the auditor's examination is restricted and the auditor is not able to effectively apply other procedures The scope of the auditors' examination is restricted and the auditor is able effectively to apply other procedures The financial statements reflect a change from one generally accounting principles to another generally accepted accounting principle. The auditor does not consider the new principle preferable to the previous one. Inventory is valued at sales prices which the auditors find, although reasonable different to the lower of cost of market valuation system Substantial doubt about the client's ability to continue as a going concem exist. This substantial doubt is properly disclosed in the financial statement notes The auditor will not issue a disclaimer or opinion Substantial doubt about the client's ability to continue as a going concem exist. This substantial doubt is not properly disclosed in the financial statement notes. The auditor will not issue a disclaimer of opinion 1 The company changed the lives of some of its fired assets-the auditor finds the new lives reasonable