Current Attempt in Progress In the given table, match the terms related to audit opinion. A lt is a description of the impact or possible impact of a material misstatement or material scope limitation on the financial statements as a whole. it is issued if a misstatement is material but not pervasive. Disclaimer of Opinion Qualified opinion Adverse opinion Pervasive It is issued when the auditors state the financial statements are not fairly presented due to a pervasively material departure from the applicable financial reporting framework D. It is issued if a scope limitation is material and pervasive