When a Financial Forecast Fails to Disclose a Significant Assumption

Multiple Choice

When a financial forecast fails to disclose a significant assumption used to prepare that forecast,which of the following reports become appropriate?  
$$\begin{array} { c c } \text { Qualified } & \text { Adverse } \\\text { Yes } & \text { Yes } \\\text { Yes } & \text { No } \\\text { No } & \text { Yes } \\\text { No } & \text { No }\end{array}$$

A) Option A
B) Option B
C) Option C
D) Option D