StatementsAnswer$1.$When a nonpublic client elects to change accounting principles from one acceptable principle to another acceptable principle and the auditors agree the change is desirable, they should issue a report with a$($n$)\_\_\_\_\_\_\_\_\_\_$ opinion$\mathrm{.}2.$The auditors issue a qualified opinion or a$($n$)\_\_\_\_\_\_\_\_\_\_$ opinion, if they consider the disclosure in the client's financial statements to be inadequate$\mathrm{.}3.$If the auditors have examined the prior year's financial statements presented for comparative purposes, they should $\_\_\_\_\_\_\_\_\_\_$ their opinion for any new information$\mathrm{.}4.$If a scope limitation is so severe that a qualified opinion is inappropriate, the auditors should issue a$($n$)\_\_\_\_\_\_\_\_\_\_\mathrm{.}5.$Responsibility for the preparation and fair presentation of the financial statements rests with the $\_\_\_\_\_\_\_\_\_\_.$