Complete 17-35 (p. 683-684). List a represents the types of opinions the auditor ordinarily would issue and List B represents the report modifications that would be necessary. Select as the best answer for each situation [items 1 to 6] the type of opinion and modifications, if any, the auditor would normally select. The types of opinions in List A and the report modifications in List B may be selected once, more than once, or not at all.