If a Material Misstatement Is Discovered in Previous Periods Financial

Multiple Choice

If a material misstatement is discovered in previous periods financial statements on which the auditor previously expressed an unqualified opinion and the previous statements are not revised, but the comparatives have been properly accounted for and disclosed in accordance with an identified financial reporting framework in the current years statements, then the auditor should express what sort of opinion?

A) disclaimer of opinion.
B) adverse opinion.
C) unqualified opinion
D) qualified opinion.