In each of the circumstances listed below, match the situation to the type of opinion that should be given and write the identifying letter in the space provided.
A. Unqualified
B. Qualified
C. Adverse
D. Disclaimer
____ 1. Departure from GAAP of lesser materiality
____ 2. Scope limitation of significant materiality
____ 3. No GAAP departure and no scope limitation
____ 4. Scope limitation of lesser materiality
____ 5. Departure from GAAP of significant materiality
Correct Answer:
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2. D
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