Select from the option list provided the appropriate report type for each of the following independent situations involving an audit of a nonissuer. Each choice may be used once, more than once, or not at all. Situation Report type 1. The auditor could not obtain sufficient appropriate evidence for one material account. 2. The financial statements as a whole are not presented fairly in accordance with the applicable financial reporting framework. 3. The client does not permit inquiry of outside legal counsel. The effects of this inability to obtain sufficient appropriate evidence are pervasive. 4. Management imposed certain limited restrictions on the scope of the audit. 5. The financial statements were presented fairly, in all material respects. 6. The auditor has not performed an audit sufficient in scope to enable her to form an opinion. Select an option below O Unmodified O Qualified Adverse O Disclaimer