The Auditor Has Decided That the Financial Statements Are Affected

Multiple Choice

The auditor has decided that the financial statements are affected by an uncertainty that is not susceptible to reasonable estimation at the balance sheet date. If this uncertainty is adequately disclosed in the financial statements, the auditor's report should contain a(n) :

A) standard unqualified opinion.
B) adverse opinion.
C) disclaimer of opinion.
D) unqualified opinion with an 'emphasis of matter' paragraph.