Final answer:
The auditor would issue a standard unqualified opinion if there is a remote probability that an uncertainty will have a material effect on the financial statements, since it does not warrant a change in opinion or additional explanatory paragraphs.
Step-by-step explanation:
If an auditor believes that there is a remote probability that resolution of an uncertainty will have a material effect on the financial statements, the auditor would issue a standard unqualified opinion. An unqualified opinion is given when the auditor believes that the financial statements present fairly, in all material respects, the financial position of the company. Since the probability is remote, it does not require a modification in opinion or an additional explanatory paragraph.
A disclaimer of opinion is issued when the auditor cannot obtain sufficient appropriate audit evidence on which to base the opinion, which is not the case with a remote uncertainty. An adverse opinion is issued when the auditor, having obtained sufficient appropriate audit evidence, concludes that misstatements, individually or in the aggregate, are both material and pervasive to the financial statements. An unqualified opinion with explanatory paragraphs is issued when the auditor believes that it is necessary to draw users' attention to a matter appropriately presented or disclosed in the financial statements that, in the auditor's judgment, is of such importance that it is fundamental to users' understanding of the financial statements.