“In accordance with accounting principles generally accepted in the United States of America.”

“We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.”

“An audit also includes evaluating the appropriateness of accounting policies used….”

“Those standards require that we plan and perform the audit to obtain reasonable assurance...”

“We have audited the accompanying financial statements…”

“Those standards require that we plan and perform the audit...”

“The procedures selected depend upon the auditor’s judgment…”

“An audit involves performing procedures to obtain audit evidence about the amounts and disclosures…”

Qualified opinion with reference to departure.

Adverse opinion with scope limitation reference.

Adverse opinion with reference to departure

A. Disclaimer of opinion.

Qualification

Division of responsibility

Expansion of scope

Scope limitations

A severe scope limitation has been imposed by the entity.

A violation of generally accepted accounting principles is sufficiently material and pervasive that a qualified opinion is not justified.

A qualified opinion cannot be rendered because the auditors lack independence.

The entity's ability to continue as a going concern is subject to substantial doubt.

The auditors should disclaim an opinion and should state specifically that they are not independent.

The auditors should disclaim an opinion but not mention that they are not independent.

The auditors should issue an unmodified opinion with an other-matter paragraph stating that they are not independent.

The auditors should issue a qualified opinion with an other-matter paragraph stating that they are not independent.

Disclaim an opinion.

Express an adverse opinion.

Qualify the opinion.

Express an unmodified opinion with an emphasis-of-matter paragraph describing the going-concern uncertainty.

Introductory paragraph

Introductory paragraph and Auditor’s Responsibility section

Introductory paragraph, Auditor’s Responsibility section, and opinion paragraph

Auditor’s Responsibility section and opinion paragraph

Refer to the change in an emphasis-of-matter paragraph.

Explicitly concur that the change is preferred.

Not refer to consistency in the report.

Refer to the change in the opinion paragraph

The Auditor’s Responsibility section.

The opinion paragraph.

An emphasis-of-matter paragraph following the opinion paragraph.

An emphasis-of-matter paragraph before the opinion paragraph.