Emphasis of Matter Going Concern Problem Significant Uncertainty Scope Limitation Non-Conformity w/ GAAP Inadequate Disclosure Disagreement with

mgt about method of application Comparatives (Corresponding Figures) Comparatives (Financial Statements) Other Information (Material Inconsistencies)

Lack of Independence

Unqualified Opinion w/ Explanatory Paragraph Unqualified Opinion w/ Explanatory Paragraph Can Issue Disclaimer Unqualified Opinion w/ Explanatory Paragraph Can Issue Disclaimer Qualified Opinion/Disclaimer Qualified /Adverse Opinion Qualified /Adverse Opinion Qualified /Adverse Opinion Emphasis of Matter Emphasis of Matter /Qualified /Adverse /Disclaimer (Amendment in the Audited FS, entity refuses) Qualified /Adverse Opinion (Amendment in the Other Information, entity refuses) Emphasis Of Matter Not issuing the Auditor's report/withdrawing the engagement Disclaimer

After Opinion Paragraph After Opinion Paragraph After Opinion Paragraph Before Opinion Paragraph Before Opinion Paragraph Before Opinion Paragraph Before Opinion Paragraph

Before Opinion Paragraph

Before Opinion Paragraph