There are three (3) situations in which an auditor will issue a "qualified" report. Which of the following is not one of those situations? A material unjustified departure from GAAP (not pervasive). Where there has been a change in accounting principle from one acceptable GAAP method to another acceptable GAAP method. Inadequate disclosures (not pervasive). A limitation on the audit scope such that the possible effects on the financial statements of undetected misstatements, if any, could be material