Which of the following would most likely be an appropriate addressee for an audit report?

		A third party who requested that a copy of the audit report be sent to her.
		The shareholders of the corporation whose financial statements were examined.
		The president of the corporation whose financial statements were examined.
		The chief financial officer.

Which of the following is correct concerning a public company audit report with a disclaimer of opinion?

		The title of the Opinion section will be changed to Basis for Disclaimer of Opinion.
		The paragraph describing the reason for the disclaimer will follow the opinion paragraph and will not include a title.
		It must include in a section on critical audit matters the circumstances that led to the disclaimer.
		It will ordinarily be issued in situations in which financial statements are materially and pervasively misstated.