Which of the Following Statements Is Not True

Multiple Choice

Which of the following statements is not true?

A) A qualified opinion or an adverse opinion may bring into question the reliability of the financial statements.
B) A disclaimer of opinion indicates that one should not look to the auditor's report as an indication of the reliability of the statements.
C) In some cases,outside accountants are associated with financial statements when they have performed less than an audit.
D) A review is substantially less in scope than an examination in accordance with generally accepted auditing statements.
E) The accountant's report expresses an opinion on reviewed financial statements.