If, After the Accumulation of Final Evidence and During the Evaluation

Multiple Choice

If, after the accumulation of final evidence and during the evaluation of results, the auditor concludes that there is sufficient evidence but it does not support a conclusion of fairly presented financial statements, the auditor has two choices:

A) (1) the statements must be revised to the auditor's satisfaction or (2) a disclaimer of opinion must be issued.
B) (1) either a qualified opinion must be issued or (2) an adverse opinion must be issued.
C) (1) either a disclaimer of opinion must be issued or (2) an adverse opinion must be issued.
D) (1) the statements must be revised to the auditor's satisfaction or (2) either a qualified or an adverse opinion must be issued.