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3 Answer is complete but not entirely correct. 1 The financial statements contain a departure from generally accepted accounting principles. 2 The financial statements reflect a change from one generally accounting principles to another generally accepted accounting principle. The auditor considers the new principle preferable to the previous one. 3 The auditors wish to emphasize in the report a subsequent event described in the notes to the financial statements. 4 The scope of the auditor's examination is restricted and the auditor is not able to effectively apply other procedures. 5 The scope of the auditors' examination is restricted and the auditor is able effectively to apply other procedures. 6 The financial statements reflect a change from one generally accounting principles to another generally accepted accounting principle. The auditor does not consider the new principle preferable to the previous one. 7 Inventory is valued at sales prices which the auditors find, although reasonable, different from the lower of cost or market valuation system. 8 Substantial doubt about the client's ability to continue as a going concern exist. This substantial doubt is properly disclosed in the financial statement notes. The auditor will not issue a disclaimer of opinion. 9 Substantial doubt about the client's ability to continue as a going concern exist. This substantial doubt is not properly disclosed in the financial statement notes. The auditor will not issue a disclaimer of opinion. 10 The company changed the lives of some of its fixed assetsthe auditor finds the new lives reasonable. A qualified opinion. An unmodified opinion with an additional paragraph (e.g., emphasis of a matter paragraph). An unmodified opinion with an additional paragraph (e.g., emphasis of a matter paragraph). A qualified opinion. An unmodified opinion, standard form. A qualified opinion. An unmodified opinion, standard form. An unmodified opinion with an additional paragraph (e.g., emphasis of a matter paragraph). A qualified opinion. An unmodified opinion with an additional paragraph (e.g., emphasis of a matter paragraph). go An adverse opinion. An unmodified opinion with an additional paragraph (e.g., emphasis of a matter paragraph). An unmodified opinion with an go additional paragraph (e.g., emphasis of a matter paragraph). go Adisclaimer opinion. An unmodified opinion, standard form. g An adverse opinion. An unmodified opinion with an 2 additional paragraph (e.g., emphasis of a matter paragraph). An unmodified opinion with an Qo additional paragraph (e.g., emphasis of a matter paragraph). go An adverse opinion. An unmodified opinion with an 3 additional paragraph (e.g., emphasis of a matter paragraph)