CIRCUMSTANCES WHERE AN OPINION OTHER THAN UNQUALIFIED IS REQUIRED

There are two major categories of circumstances which necessitate a qualified report:

a) Inability to obtain audit evidence.

A disclaimer is required when the possible effect of scope  imitation is so material and pervasive that the auditor is unable to express an opinion. However, if multiple accounts are not affected and the effect on financial statements is not pervasive, a qualified report is issued.
Disagreement with the accounting policies amounts reported in the financial statements or the manner and extent of disclosures. An adverse opinion is required when the effect of a disagreement is so material and pervasive that qualification on the report is inadequate. However, if multiple accounts are not affected and the effect on financial statements is not pervasive, a qualified report is issued.