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in accordance with the Statements on Standards for Accounting and Review Services (SSARs)? Question 11 In which of the following situations would an auditor ordinarily choose between expressing an "except for" qualified opinion or an adverse opinion? Question 12 When engaged to compile the financial statements of a nonpublic entity, an accountant is required to possess a level of knowledge of the entity's accounting principles and practices. This requirement most likely will include obtaining a general understanding of the Question 13 When a qualified opinion results from a limitation on the scope of the audit, the situation should be described in an explanatory paragraph Question 14 The standard report issued by an accountant after reviewing the financial statements of a nonpublic entity states that Question 15 Which of the following phrases would an auditor most likely include in the auditor's report when expressing a qualified opinion because of inadequate disclosure? Question 16 A client has capitalizable leases but refuses to capitalize them in the financial statements. Which of the following reporting options does an