will not allow you to confirm the receivavble balance and these amounts are material in anion to the total financials. You are unable to satisfy yourself as to the receivables balance following reports for this engagement hese facts only, you would render which of the A) modified opinion only B) unmodified standard wording C) modified scope and opinion D) disclaimer 16) The client will not allow you to confirm the receivavble balance and these amounts are relation to the total financials. However, you are able to satisfy yourself as to the received balance through alternative procedures Based on these facts only, you would render w c following reports for this engagement. A) disclaimer B) modified scope and opinion C) modified opinion only D) unmodified standard wording 17) Your client has changed from straight line to sum of the year's digits depreciation. The effect on this year's income is likely to be material but immaterial in future years. The facts are adequately disclosed in the footnotes. Based on these facts only, vou would render which of the following reports for this engagement. A) unmodified standard wording B) none of the choices C) unmodified explanatory paragraph D) unmodified modified wording 18 18) Your client has changed from LIFO to FIFO inventory pricing. The effect on this year's income is likely to be immaterial but material in future years. The facts are adequately disclosed in the footnotes. Based on these facts only, you would render which of the following reports for this engagement. A) unmodified standard wording B) unmodified modified wording C) disclaimer D) none of the above 19) 19) Your client has changed the estimated lives of a major class of fixed asset from 10 to 15 years. The effect on this year's income is likely to be highly material and highly material in future years. The facts are adequately disclosed in the footnotes. Based on these facts only, you would render which of the following reports for this engagement. A) unmodified explanatory paragraph B) unmodified standard wording C) advers opinion D) none of the above 20 20) Which of the following is not one of the five broad categories of management assertions as defined in Chapter 6 A) Completeness B) General or specific transaction objectives C) Valuation or allocation. D) Existence or occurrence