An Auditor Who Is Reporting on Financial Statements That Contain

Multiple Choice

An auditor who is reporting on financial statements that contain a material departure from generally accepted accounting principles should include a separate explanatory paragraph and

A) Express a qualified or adverse opinion.
B) Not modify the opinion paragraph as long as the departure is adequately disclosed in a footnote.
C) Deny an opinion on the financial statements.
D) Express a qualified opinion or deny an opinion.