William Gregory, CPA, is the principal auditor for a multi-national corporation. Another CPA has examined and reported on the financial statements of a significant subsidiary of the corporation. Gregory is satisfied with the independence and professional reputation of the other auditor, as well as the quality of the other auditor's examination but he doesn't want to take full responsibility of the work. Identify the appropriate audit report type *

Unqualified

Unqualified with modified wording

Unqualified with explanatory paragraph

Qualified - Scope limitation

Qualified - Departure from GAAP

Disclaimer - Scope limitation

Disclaimer - Lack of independence

Adverse