AU Audit Report Modifications

Complete problem below. List a represents the types of opinions the auditor ordinarily would issue and List B represents the report modifications [if any] that would be necessary. Select as the best answer for each situation [items 1 to 6] the type of opinion and modifications, if any, the auditor would normally select. The types of opinions in List A and the report modifications in List B may be selected once, more than once, or not at all. The paper should be 2-3 pages.Problem:Items 1 through 6 present various independent factual situations an auditor might encounter in conducting an audit. For each situation assume:Assume:Situations:Required:List A represents the types of opinions the auditor ordinarily would issue and List B represents the report modifications (if any) that would be necessary. Select as the best answer for each situation (items 1 through 6) the type of opinion and modifications, if any, the auditor would normally select. The types of opinions in List A and the report modifications in List B may be selected once, more than once, or not at all. (AICPA, adapted)List AList BTypes of OpinionsReport ModificationsA. An “except for” qualified opinionH. Describe the circumstances in a explanatory paragraph preceding the opinion paragraph without modifying the three standard paragraphs.B. An unqualified opinionI. Describe the circumstances in an explanatory paragraph following the opinion paragraph without modifying the three standard paragraphs.C. An adverse opinionJ. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph, and modify the opinion paragraph.D. A disclaimer of opinionK. Describe the circumstances in an explanatory paragraph following the opinion paragraph, and modify the opinion paragraph.E. Either an “except for” qualified opinion or an adverse opinion.L. Describe the circumstances in an explanatory paragraph preceding the opinion paragraph, and modify the scope and opinion paragraphs.F. Either a disclaimer of opinion or an “except for” qualified opinion.M. Describe the circumstances in an explanatory paragraph following the opinion paragraph, and modify the scope and opinion paragraphs.G. Either an adverse opinion or a disclaimer of opinionN. Describe the circumstances within the scope paragraph without adding an explanatory paragraph.O. Describe the circumstances within the opinion paragraph without adding an explanatory paragraph.P. Describe the circumstances within the scope and opinion paragraphs without adding an explanatory paragraph.