If Audited Financial Statements Include a Balance Sheet and an Income

Multiple Choice

If audited financial statements include a balance sheet and an income statement,but do not include a statement of cash flows:

A) The auditors may still issue an unmodified opinion.
B) The auditors should issue a qualified report for the departure from generally accepted accounting principles.
C) The auditors should issue a qualified report indicating a scope limitation in that no statement of cash flows is presented.
D) The auditors should disclaim an opinion on the overall financial statements.