For each description/definition, select the appropriate audit report.

An auditor who is reporting on financial statements that contain a material departure from generally accepted accounting principles that is not pervasive.

In completing the audit of Hill Corp, Jones assessed the ability of Hill Corp as a going concern to be questionable. Hill Corp could not provide Jones with substantial evidence to reduce the uncertainty of Hill Corp's future existence.

Manson Inc changed its estimates for calculating bad debt expense. Your audit revealed the changes were made correctly, and you agree with the changes.

The opinion paragraph of this audit report reads: "In our opinion, except for the possible effects of the matter described in Basis for Qualified Opinion Paragraph..."

Your client has a subsidiary in another state. In your audit, you use your firm's local audit staff to audit the subsidiary. You assume responsibility for the work of these other auditors.

Since Sarbanes-Oxley Act of 2002, firms are more likely to issue these reports for going-concern uncertainties.

Your client has capitalizable leases but refuses to capitalize them in the financial statements. Not capitalizing the leases results in material misstatements that extensively permeate the financial statements.

A.	Unmodified opinion
B.	Unmodified opinion with an explanatory paragraph
C.	Qualified opinion
D.	Disclaimer of opinion
E.	Adverse opinion