The following are unrelated situations. For each situation outline possible deviations (if any) From an unm

O 10:24 7 19-27 CONDITION MATERIALITY 1. Failure to LEVEL follow GAAP TYPE OF REPORT COMME Material ( but not Qualified opinion pervasive) GAAP departure The standards r of a qualified opinion for the Send a chat failure to include a statement 2. Substantial Material of cash flows. doubt about Unmodified opinion- Because the auditor has going concert with Material substantial doubt about the Uncertainty Related to client's ability to continue as joing Concern a going concern, the auditor paragraph (assuming should add the material he client discloses the uncertainty related to a going details in the financial concern paragraph to the 3. Report statements) Material nqualified opinion. Unmodified opinion The audit opinion is not involving additional sentences modified to indicate that other auditors added to auditor's nother auditor is involved. responsibility section The auditor responsibilities to explain paragraph would include responsibilities of the group auditor 4. Scope of the Highly materia Disclaimer (If The client has restricted the audit has & pervasive considered highly scope of the audit and the been (because client material) auditor was not able to satisfy restricted imposed) himself or herself by py 618 alternative procedures. Because it was a client restriction rather than a condition beyond the client's control causing the limitation, a disclaimer is more appropriate. Not applicable Unmodified opinion There is no indication 5. None questioning the ability of the business to continue operations. The auditor doe not add an explanatory paragraph simply because there is a risky business, the auditor could choose emphasize this matter in explanatory paragraph