When issuing financial statements and their related opinion, the auditor needs to assess the situation to determine the proper type of report to issue. Auditors express an unmodified opinion when they are able to obtain sufficient and appropriate audit evidence that the financial statements as a whole are free of material misstatement. Under certain circumstances, however, auditors may add an emphasis-of-matter paragraph that refers to a matter appropriately presented. The emphasis-of-matter paragraph follows the opinion paragraph and states that the auditor's opinion is not modified, but that the matter is to be emphasized.

Match each paragraph with is corresponding reason for the emphasis-of-matter paragraph

1. As discussed in Note XX to the financial statements, the Company adopted SFAS XXX as of December 31, 20XX Our opinion is not modified with respect to this standard

2. The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern, but there is substantial doubt about its ability to continue as a going concern

3. As discussed in Note XX to the financial statements, the company is a defendant in a lawsuit

a. Going Concern Opinion

b. Auditor Discretionary Circumstances

c. Principles Not Consistently Applied