For each of the following types of audit reports, indicate whether the opinion may be unmodified and

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Question:

For each of the following types of audit reports, indicate whether the opinion may be "unmodified" and whether the report typically contains an emphasis-of-matter or basis for modification paragraph. Assume in all situations that the effects are material. The answers are either Yes or No on both parts.

	Situation	Unmodified?	Additional Paragraph?
a.	A change to an accounting principle that the auditor considers desirable.
b.	A scope limitation
c.	The emphasis-of-matter
d.	A departure from GAAP
e.	Reliance upon component auditors