An Auditor Decided to Issue a Qualified Opinion on an Entity's

Multiple Choice

An auditor decided to issue a qualified opinion on an entity's financial statements because a major inadequacy in its computerized accounting records prevented the auditor from applying necessary procedures.The opinion paragraph of the auditor's report should state that the qualification pertains to

A) A GAAP departure.
B) A departure from generally accepted auditing standards.
C) The possible effect of the lack of audit evidence on the financial statements.
D) Inadequate disclosure of necessary information.