An auditor’s report is the formal presentation of all the effort that goes into an audit. Below is a list of the classifications of audit opinions that can be found in an auditor’s report as well as a list of phrases describing the opinions?
Classifications of Audit Opinions
a. Unqualified opinion
b. Qualified opinion
c. Adverse opinion
d. Disclaimer of opinion
Phrases
1. This opinion states that the financial statements do not present fairly the financial position, results of operations, or cash flows of the entity, in conformity with generally accepted accounting principles.
2. This type of report is rendered when the auditor has not performed an audit sufficient in scope to form an opinion.
3. This opinion states that, except for the effects of the matters to which the qualification relates, the financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows of the entity, in conformity with generally accepted accounting principles.
4. This opinion states that the financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows of the entity, in conformity with generally accepted accounting principles.

Required
Place the appropriate letter identifying each type of opinion on the line in front of the statement or phrase describing the type of opinion.