A qualified opinion or disclaimer, depending on materiality, is required if the group engagement partner is not willing to assume any responsibility for the work of the other auditor. The group engagement partner may also decide that a qualification is required in the overall report if the other auditor qualified his or her portion of the audit. Qualified opinions and disclaimers are discussed in a later section of this chapter. 1. What are the eight parts of a standard unmodified opinion audit report for a nonpublic entity and what is the main content provided in each part? 2. What are the most significant differences between the AICPA and the PCAOB standard unmodified opinion audit reports? 3. When should the auditor include an explanatory paragraph in an unmodified opinion audit report?