Unmodified Opinion

Unqualified Opinion with

an Emphasis$-$of$-$Matter

Paragraph

Adverse Opinion

Adverse Opinion

Disclaimer of Opinion

Auditors have obtained sufficiently appropriate evidence to

conclude that the financial statements are not materially

misstated

Auditors have doubt about a company's ability to continue as

a going concern

The client has elected to not follow GAAP

A material misstatement is considered pervasive

Auditors determine that the possible effects on the financial

statements of the inability to obtain sufficient evidence $($i$.$e$.$ a

scope limitation$)$ could be both material and pervasive

Unqualified Opinion with

an Emphasis$-$of$-$Matter

Paragraph

Unmodified Opinion

Disclaimer of Opinion

Adverse Opinion

Adverse Opinion