Each of the following phrases (1. through 5.) is from a paragraph in an auditor's report. Assume that except for the information indicated in the phrase, the report would have been a standard unqualified report. Select from the following list (a. through d.) the most likely report for the indicated phrase. Each choice in the list may be used once, more than once, or not at all.
List
a. Unqualified
b. Qualified
c. Adverse
d. Disclaimer
1. In our opinion, except for the omission of the statement of cash flows .
2. We are not independent with respect to KC Company .
3. . based on our audit and the report of other auditors .
4. . presents fairly, in all material respects .
5. . the scope of our work was not sufficient to enable us .