The External Auditor Renders an 'Except For' Opinion When S/he

Multiple Choice

The external auditor renders an 'except for' opinion when s/he:

A) is unable to express an opinion either way because of a limitation in the work s/he was able to do.
B) considers that the financial statements are not presented fairly in accordance with GAAP.
C) is generally satisfied except for a specified departure from GAAP in the statements.
D) is unable to obtain sufficient reliable audit evidence.