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a. Describe the reporting options when there is a material problem identified in the financial statements (i.e., they are not in conformity with GAAP). Also describe the reporting options when there is a material problem with the audit (i.e., in some way the auditor could not follow GAAS). Include in your answer both the type of opinion and which paragraphs would be affected.

b. Give a brief definition of a compilation and a review performed in accordance with SSARS. Include the type of assurance provided. Also, describe one difference in the auditor's procedures when conducting a review under SSARS vs. a review of interim financial information conducted under auditing standards.

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