$12-26($OBJECTIVE $12-5)$ The following are independent situations for which you will recommend an appropriate audit report on internal control over financial reporting as required by PCAOB auditing standards:

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$1.$ During interim testing, the auditor identified and communicated to management a significant control deficiency. Management immediately corrected the deficiency, and the auditor was able to sufficiently test the newly instituted internal control before the end of the fiscal period.$$

$2.$As a result of performing tests of controls, the auditor identified a significant deficiency in internal control over financial reporting; however, the auditor does not believe that it represents a material weakness in internal control.

$3.$The auditor determined that a deficiency in internal control exists that will not prevent or detect a material misstatement in the financial statements.

$4.$The auditor identified several significant deficiencies in internal control. Because of these significant deficiencies, the auditor believes that there is a reasonable possibility that internal control will not prevent or detect material misstatements on a timely basis.

$5.$The auditor was unable to obtain any evidence about the operating effectiveness of internal control over financial reporting.

$6.$ The auditor identified a material misstatement in the financial statements that was not detected by management of the company.

Required

For each situation, state the appropriate audit report from the following alternatives:

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$$ Unqualified opinion on internal control over financial reporting

$$ Qualified or disclaimer of opinion on internal control over financial reporting

$$ Adverse opinion on internal control over financial reporting