Find an example of an audit report ( dated within the last two years) for a real company that either has

1. A modified opinion (Qualified or Adverse) or is a Disclaimer of opinion

OR

2. Contains an unmodified opinion and an Emphasis of Matter paragraph

OR

3. Contains a reference to component auditors

OR

4. Is an audit report for a non-issuer that follows the format of the Clarified AICPA Standards effective 12/15/2012.

please submit a copy of the report AND ONE PARAGRAPH DESCRIBING WHAT YOU FOUND THAT DEPARTS FROM THE STANDARD UNMODIFIED AUDIT REPORT.