When an Auditor Expresses an Adverse Opinion, the Opinion Paragraph

Multiple Choice

When an auditor expresses an adverse opinion, the opinion paragraph should include:

A) the principal effects of the departure from generally accepted accounting principles.
B) a statement that the financial statements do not present fairly.
C) the substantive reasons for the financial statements being misleading.
D) a description of the uncertainty or scope limitation that prevents an unqualified opinion.