In Which of the Following Circumstances Would an Auditor Not

Multiple Choice

In which of the following circumstances would an auditor not express an unqualified opinion?

A) There has been a material change between periods in accounting principles.
B) Quarterly financial data required by the SEC has been omitted.
C) The auditor wishes to emphasize an unusually important subsequent event.
D) The auditor is unable to obtain audited financial statements of a consolidated investee.