Final answer:
A CPA would express a qualified opinion with at least four paragraphs for adverse opinion, disclaimer of opinion, going concern uncertainty, and scope limitation.
Step-by-step explanation:
A CPA would express a qualified opinion in at least four paragraphs for:
a. Adverse opinion: This is issued when the auditor concludes that the financial statements are materially misstated and cannot be relied upon. The opinion includes an explanation of the departures from Generally Accepted Accounting Principles (GAAP).
b. Disclaimer of opinion: This is issued when the auditor is unable to obtain sufficient evidence or encounters a significant limitation in performing the audit. The opinion explains the circumstances and reasons for the disclaimer.
c. Going concern uncertainty: This is issued when there is substantial doubt about the entity's ability to continue its operations for the foreseeable future. The opinion should include cautionary language and describe the nature of the uncertainties.
d. Scope limitation: This is issued when there are constraints that prevent the auditor from obtaining sufficient appropriate evidence to form an opinion on the financial statements. The opinion should explain the limitations encountered.