Question 7 (2 points) Which of these situations would require an auditor to insert an explanatory paragraph in an unqualified audit report? : Client changed its estimated allowance for uncollectible accounts receivable. Client corrected a prior mistake in accounting for interest capitalization An auditor has found that the client is suffering financial difficulty and that the going-concern status is seriously in doubt. Client sold one of its subsidiaries and only consolidated six this year, compared with seven last year. 4