The following types of audit opinions can be issued by an auditor when reporting on a clients financial statement. Briefly describe each type of opinion and give 2 examples of a situation in which a company would be issued such an opinion. (1) Unmodified opinion standard. (2) Unmodified opinion with an emphasis-of-matter paragraph. (3) Unmodified opinion with an other-matter paragraph. (4) Unmodified opinion with divided responsibility on group financial statements. (5) Qualified opinion. (6) Adverse opinion. (7) Disclaimer of opinion.