For each report, the case asks you to analyze the components of the report and determine the type of report issued by the auditor. * Each report also includes additional questions for further research and analysis to gain an understanding of the facts and circumstances that should exist for the issuance of a particular type of report. For these questions, you will need to reference the applicable auditing standard(s) when formulating your response. Find Barnes & Noble, Inc.’s 2013 10-K filing on the SEC website. The financial statement date is April 27, 2013. Note that this company files these financial statements under the ‘‘EX-13.1’’ item rather than the ‘‘FORM 10-K.’’ a. The first report relates to the financial statements, while the second report relates to internal control over financial reporting. What type of opinion was issued on the financial statements—standard unqualified